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Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited”*
16 references·0 citing·44 second hop
Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited”* (2007)Discussion of “Letting the ‘Tail Wag the …SEC Scrutiny and the Evolution of Non-GAAP Reporting (2008)SEC Scrutiny and the Evolutio…Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? (2006)Are Investors Influenced by P…Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions (2005)Emphasis on Pro Forma versus …The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)The Effects of Pro Forma Earn…Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Earnings Informativeness and …Analysts’ treatment of nonrecurring items in street earnings (2004)Analysts’ treatment of nonrec…The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)The Predictive Value of Expen…Comparing the Value Relevance of Two Operating Income Measures (2003)Comparing the Value Relevance…Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings (2003)Assessing the relative inform…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components (2000)Strategic Benchmarks in Earni…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…On The Robustness of Size and Book‐to‐Market in Cross‐Sectional Regressions (1997)On The Robustness of Size and…The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments (1996)The Effect of Financial State…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…Determinants of corporate borrowing (1977)Limited-dependent and qualitative variables in econometrics (1983)Industry costs of equity (1997)Do managers define non-GAAP earnings to meet or beat analyst forecasts? 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References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 2005Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions399 cited
  • 2006Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?356 cited
  • 2004The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments345 cited
  • 2000Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components316 cited
  • 2003Comparing the Value Relevance of Two Operating Income Measures310 cited
  • 2004Analysts’ treatment of nonrecurring items in street earnings305 cited
  • 2008SEC Scrutiny and the Evolution of Non-GAAP Reporting

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303 cited
  • 1997On The Robustness of Size and Book‐to‐Market in Cross‐Sectional Regressions287 cited
  • 1996The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments280 cited
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