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Differences in Commercial Database Reported Earnings: Implications for Empirical Research

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References

1999Earnings Management to Exceed Thresholds2,764 cited
1999Have Financial Statements Lost Their Relevance?1,917 cited
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2013Financial statement analysis and security valuation1,250 cited
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1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
2003Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts406 cited
2003Comparing the Value Relevance of Two Operating Income Measures310 cited
2002Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?247 cited
1998Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades242 cited
1991Using Value Line and IBES Analyst Forecasts in Accounting Research207 cited
2005Are Investors Misled by “Pro Forma” Earnings?*152 cited
1998Managerial Behavior and the Bias in Analysts' Earnings Forecasts66 cited

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2003Factors explaining the inefficient valuation of intangibles94 cited
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2003A discussion of ‘Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings’41 cited
2004Re-Examining the Effects of Regulation Fair Disclosure Using Foreign Listed Firms to Control for Concurrent Shocks41 cited
2011Contrarian Share Price Reactions to Earnings Surprises40 cited
2007Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited”*31 cited
2004Street Earnings and Board Independence16 cited
2003An Explanation for Why Prior Stock Returns and Analysts' Earnings Forecast Revisions Predict Earnings Management and Forecast errors15 cited
2016The Market's Assessment of the Probability of Meeting or Beating the Consensus14 cited