Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Does Pro Forma Reporting Bias Analyst Forecasts?

16 references·15 citing·27 second hop

FromToDepth

this work references cited by second hop

References

1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
1988Prospect theory: An analysis of decision under risk32,475 cited
1974Judgment under Uncertainty: Heuristics and Biases28,742 cited
1975Judgment under Uncertainty: Heuristics and Biases22,647 cited
1981The Framing of Decisions and the Psychology of Choice17,834 cited
1984Choices, values, and frames.6,505 cited
2013Choices, Values, and Frames5,320 cited
1996EXPERT AND EXCEPTIONAL PERFORMANCE: Evidence of Maximal Adaptation to Task Constraints2,136 cited
1991Toward a general theory of expertise : prospects and limits1,766 cited
2006Expert political judgment: how good is it? how can we know?1,260 cited
2002Experimental research in financial accounting1,213 cited
2008Financial Accounting Standards Board (FASB)1,095 cited
1994Analyst Forecasts and Herding Behavior:943 cited
2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
2003Delusions of success. How optimism undermines executives' decisions.577 cited
2003

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

557 cited

Cited by

2015\nThe Effects of Negative Incidents in Sustainability Reporting on Investors' Judgments-an Experimental Study of Third-party Versus Self-disclosure in the Realm of Sustainable Development96 cited
2012The Timing of Quarterly ‘Pro Forma’ Earnings Announcements61 cited
2010Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations – Empirical Evidence and Regulatory Recommendations41 cited
2017Non-GAAP earnings: international overview and suggestions for future research34 cited
2009The Relative Informativeness of GAAP and Pro Forma Earnings Announcements in France32 cited
2017The Effect of Investor Inattention on Voluntary Disclosure28 cited
2013The use of information by capital providers : academic literature review25 cited
2010The value relevance of a non‐GAAP performance metric to the capital markets22 cited
2021Salient anchor and analyst recommendation downgrade22 cited
2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited
2013Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing17 cited
2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature16 cited
2016Future Cash Flow Predictability of Non‐IFRS Earnings: Australian Evidence16 cited
2020Relative Emphasis on Non-GAAP Earnings in Conference Calls: Determinants and Market Reaction15 cited
2014Bias and non-professional analysts: the role of expectations0 cited