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The Impact of Graphical Displays of Pro Forma Earnings Information on Professional and Nonprofessional Investors' Earnings Judgments
Dilla, William N. - 2013
Regulation G (SEC 2003b) requires managers to reconcile textual non-GAAP performance measures (i.e., pro forma disclosures) to GAAP. Graphical disclosures also require reconciliation; however, neither the format nor the placement of the reconciliation is specified. We apply cognitive fit theory...
Persistent link: https://www.econbiz.de/10013094472
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The impact of media attention on the use of alternative earnings measures
Koning, Miriam (contributor); Mertens, Gerard (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003650443
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Pro forma earnings disclosure : the effects of non-GAAP earnings and earnings-before on investors' information processing
Reimsbach, Daniel - In: Journal of business economics : JBE 84 (2014) 4, pp. 479-515
Persistent link: https://www.econbiz.de/10010354749
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The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
Aubert, François; Grudnitski, Gary - In: Advances in accounting : a research annual 30 (2014) 1, pp. 154-167
Persistent link: https://www.econbiz.de/10010378717
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Earnings sustainability, economic conditions and the value relevance of accounting information
Beisland, Leif Atle; Hamberg, Mattias - In: Scandinavian journal of management 29 (2013) 3, pp. 314-324
Persistent link: https://www.econbiz.de/10010126667
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Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Gurun, Umit G.; Lerman, Alina; Ronen, Joshua; … - In: Asia-Pacific journal of accounting & economics : APJAE 19 (2012) 1, pp. 56-60
Persistent link: https://www.econbiz.de/10009562122
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Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Gurun, Umit G.; Lerman, Alina; Ronen, Joshua - In: Asia-Pacific journal of accounting & economics : APJAE 19 (2012) 1, pp. 30-55
Persistent link: https://www.econbiz.de/10009562125
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The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai; Liu, Zhengdan - In: Journal of accounting & economics 51 (2011) 1/2, pp. 186-202
Persistent link: https://www.econbiz.de/10008909959
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The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Huang, Qianyun; Skantz, Terrance R. - In: Review of accounting studies 21 (2016) 1, pp. 198-250
Persistent link: https://www.econbiz.de/10011448226