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The Great Unknown: Why Exclude Otherr Items from Non-GAAP Earnings Calculations in the Post-Reg G World?

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References

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2004

Analysts’ treatment of nonrecurring items in street earnings

305 cited

2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited

Cited by

2021CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure29 cited
2020Street versus GAAP : Which Effective Tax Rate Is More Informative?*22 cited
2023Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions20 cited
2017The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers20 cited
2024A rating system to evaluate non-GAAP exclusion quality19 cited
2022Nonrecurring income taxes15 cited