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Disentangling Managers’ and Analysts’ Non‐GAAP Reporting

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References

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2013Inside the 'Black Box' of Sell-Side Financial Analysts1,218 cited
2011Measuring Securities Litigation Risk848 cited
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2004Analysts’ treatment of nonrecurring items in street earnings305 cited
2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited

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Cited by

2017Non-GAAP Reporting: Evidence from Academia and Current Practice247 cited
2018Analysts’ GAAP earnings forecasts and their implications for accounting research194 cited
2022Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data165 cited
2018Non‐GAAP Earnings Disclosure in Loss Firms163 cited
2021Non‐GAAP Earnings: A Consistency and Comparability Crisis?*106 cited
2018The effect of voluntary clawback adoption on non-GAAP reporting90 cited
2020The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings87 cited
2019Non-GAAP reporting following debt covenant violations84 cited
2018Disclosure Prominence and the Quality of Non-GAAP Earnings75 cited
2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment75 cited
2019Non-GAAP Earnings and Stock Price Crash Risk70 cited
2017EBITDA and Managers' Investment and Leverage Choices69 cited
2021Non-executive female directors and earnings management using classification shifting62 cited
2019Detecting Opportunistic Special Items60 cited
2023Financial statement adequacy and firms' MD&A disclosures55 cited
2020The Determinants and Informativeness of Non-GAAP Revenue Disclosures53 cited