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Market reaction to non-GAAP earnings around SEC regulation · Study

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ArticleMarket reaction to non-GAAP earnings around SEC regulation

David Bond2017

OA

Articlebronze2017

Market reaction to non-GAAP earnings around SEC regulation

David Bond · Robert M. J. Czernkowski · Anna Loyeung

33 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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

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References

2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items 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 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?2003Comparing the Value Relevance of Two Operating Income Measures 2004Analysts’ treatment of nonrecurring items in street earnings

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2015The Great Unknown: Why Exclude Otherr Items from Non-GAAP Earnings Calculations in the Post-Reg G World?preprint · 15 shared references 2013The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gainsarticle · 14 shared references 2018Analysts’ GAAP earnings forecasts and their implications for accounting researcharticle · 14 shared references 2014The drivers, consequences and policy implications of non-GAAP earnings reportingarticle · 14 shared references 2017Non-GAAP Reporting: Evidence from Academia and Current Practicearticle · 13 shared references 2012Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?article · 13 shared references

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Year2017

Typearticle

Published2017-09-20

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations33

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2017.09.001

openalex_workW2619559596

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