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Policy Implications of Research on Non-GAAP Reporting

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References

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
2006Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?356 cited
2003Comparing the Value Relevance of Two Operating Income Measures310 cited
2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited
2018Disentangling Managers’ and Analysts’ Non‐GAAP Reporting291 cited
2011Investor Sentiment and Pro Forma Earnings Disclosures278 cited
2008The impact of the SEC's regulation of non-GAAP disclosures253 cited
2009US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets249 cited
2017Non-GAAP Reporting: Evidence from Academia and Current Practice247 cited
2013The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

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210 cited

2006SEC interventions and the frequency and usefulness of non-GAAP financial measures207 cited

2007Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data142 cited

Cited by

2022Do High-Quality Auditors Improve Non-GAAP Reporting?41 cited
2021Can short sellers constrain aggressive non-GAAP reporting?31 cited
2021Corporate social responsibility and classification shifting24 cited