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US managers' use of "pro forma" adjustments to meet strategic earnings targets

Black, Dirk E.; Christensen, Theodore E. - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 297-326

Persistent link: https://www.econbiz.de/10003851037

Discussion of US managers' use of "pro forma" adjustments to meet strategic earnings targets

Kiosse, Paraskevi Vicky - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 327-335

Persistent link: https://www.econbiz.de/10003851046

Has the regulation of pro forma reporting in the US changed investors' perceptions of pro forma earnings disclosures?

Black, Dirk E.; Black, Ervin L.; Christensen, Theodore E.; … - In: Journal of business finance & accounting : JBFA 39 (2012) 7/8, pp. 876-904

Persistent link: https://www.econbiz.de/10009682464

Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Black, Dirk E.; Black, Ervin L.; Christensen, Theodore E.; … - 2012

We explore whether investors’ perceptions of pro forma earnings numbers have changed following the regulation of pro forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention to pro forma earnings disclosures in the post-SOX...

Persistent link: https://www.econbiz.de/10014183024