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Accounting’s Tower of Babel: Key Considerations in Assessing Non-GAAP Earnings
16 references·0 citing·44 second hopsampled
Accounting’s Tower of Babel: Key Considerations in Assessing Non-GAAP Earnings (2017)Accounting’s Tower of Babel: Key Consider…Inside the 'Black Box' of Sell-Side Financial Analysts (2013)Inside the 'Black Box' of Sel…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Do managers define non-GAAP earnings to meet or beat analyst forecasts? (2013)Do managers define non-GAAP e…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…SEC Scrutiny and the Evolution of Non-GAAP Reporting (2008)SEC Scrutiny and the Evolutio…Who Trades on Pro Forma Earnings Information? (2007)Who Trades on Pro Forma Earni…Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? 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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2013Inside the 'Black Box' of Sell-Side Financial Analysts1,218 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 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
  • 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 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
  • 2003Comparing the Value Relevance of Two Operating Income Measures310 cited
  • 2004Analysts’ treatment of nonrecurring items in street earnings

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305 cited
  • 2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited
  • 2007Who Trades on Pro Forma Earnings Information?261 cited
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