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The JOBS act and information uncertainty in IPO firms

Barth, Mary E.; Landsman, Wayne R.; Taylor, Daniel J. - 2014

This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty in IPO firms. The JOBS Act creates a new category of issuer, the Emerging Growth Company (EGC), and exempts EGCs from several disclosures required for non-EGCs. Our findings are...

Persistent link: https://www.econbiz.de/10011523682

Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"

Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571

Persistent link: https://www.econbiz.de/10009616266

Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R

Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - In: Review of accounting studies 17 (2012) 3, pp. 526-562

Persistent link: https://www.econbiz.de/10009616270

Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R

Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - 2011 - Last rev.: September 12, 2011

This study examines how key market participants — managers and analysts — responded to SFAS 123R's controversial requirement that firms recognize stock-based compensation expense. Despite mandated recognition of the expense, some firms' managers exclude it from pro forma earnings and some...