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VOLUNTARY DISCLOSURE PRACTICES: THE USE OF PRO FORMA REPORTING

Entwistle, Gary; Feltham, Glenn; Mbagwu, Chima - In: Journal of Applied Corporate Finance 16 (2004) 2-3, pp. 73-80

This article looks at how U.S. managers supplement GAAP earnings with pro forma reporting. Pro forma measures, which are not audited, are typically determined through an adjustment to GAAP-based earnings. For example, a manager may choose to present an alternative to GAAP earnings that excludes...

Persistent link: https://www.econbiz.de/10005315269

Misleading Disclosure of Pro Forma Earnings: An Empirical Examination

Entwistle, Gary; Feltham, Glenn; Mbagwu, Chima - In: Journal of business ethics : JOBE 69 (2006) 4, pp. 355-372

Persistent link: https://www.econbiz.de/10007390593

Proper pro forma reports - Pro forma earnings reports may have their place but make sure your company uses them properly. By considering a few basic best practices, this shouldn't...

Entwistle, Gary; Feltham, Glenn; Mbagwu, Chima - In: Management : for strategic business ideas 78 (2004) 4, pp. 26-29

Persistent link: https://www.econbiz.de/10006365407

VOLUNTARY DISCLOSURE PRACTICES: THE USE OF PRO FORMA REPORTING

Entwistle, Gary; Mbagwu, Chima; Feltham, Glenn - In: Journal of applied corporate finance : JACF 16 (2004) 2-3, pp. 73-80

Persistent link: https://www.econbiz.de/10006961888

Education - Informative or misleading? Pro forma reporting has restrictions and a lot of flexibility

Entwistle, Gary; Feltham, Glen; Mbagwu, Chima - In: CA magazine : for professional accountants and … 137 (2004) 9, pp. 43-44

Persistent link: https://www.econbiz.de/10006716874

The value relevance of alternative earnings measures : a comparison of pro forma, GAAP, and I/B/E/S earnings

Entwistle, Gary M.; Feltham, Glenn D.; Mbagwu, Chima - In: Journal of accounting, auditing & finance 25 (2010) 2, pp. 261-288

Persistent link: https://www.econbiz.de/10003991435

International differences in R&D disclosure practices : evidence in a French and Canadian context

Ding, Yuan; Entwistle, Gary; Stolowy, Hervé - 2003

Persistent link: https://www.econbiz.de/10001797426

A commentary on accounting standards and the disclosure problem : exploring a way forward

Elkins, Hamilton; Entwistle, Gary - In: Journal of international accounting auditing & taxation 33 (2018), pp. 79-89

Persistent link: https://www.econbiz.de/10011965356

Investigating capital structure through IAS 1 : variations in disclosure and measurement

Elkins, Hamilton; Entwistle, Gary; Vaidyanathan, Ganesh; … - In: International journal of accounting and finance 7 (2017) 3, pp. 209-233

Persistent link: https://www.econbiz.de/10011881709

The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors

Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-21

Persistent link: https://www.econbiz.de/10012506854