Article2017

Accounting’s Tower of Babel: Key Considerations in Assessing Non-GAAP Earnings

19 citations0/0 files storedFinancial Analysts Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

The increasingly pervasive reporting of non-GAAP earnings poses fundamental challenges for investors and analysts. Non-GAAP earnings lack comparability, and related disclosures lack sufficient transparency to add comparability. In addition, non-GAAP earnings disclosures may raise potentially troubling questions about management’s motivation. We incorporate relevant research in our discussion and conclude with key prescriptions in assessing non-GAAP earnings.

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2005The economic implications of corporate financial reporting 2010The financial reporting environment: Review of the recent literature 2013Inside the 'Black Box' of Sell-Side Financial Analysts 2013Earnings quality: Evidence from the field 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings

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