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The Timing of Quarterly ‘Pro Forma’ Earnings Announcements

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References

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2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited

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2018Policy Implications of Research on Non-GAAP Reporting46 cited
2015The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements42 cited
2019Short Selling and Firms' Disclosure of Bad News: Evidence from Regulation SHO42 cited
2021Can short sellers constrain aggressive non-GAAP reporting?31 cited
2013The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense29 cited
2019Industry Competition and Non-GAAP Disclosures24 cited
2017The Effect of Regulation on the Timeliness and Informational Role of Earnings Announcements20 cited
2022Predictors of revenue shifting and expense shifting: Evidence from an emerging economy19 cited
2023The joint effects of litigation risk and regulation on non‐GAAP reporting19 cited