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Relative Emphasis on Non-GAAP Earnings in Conference Calls: Determinants and Market Reaction
16 references·0 citing·38 second hop
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2013Inside the 'Black Box' of Sell-Side Financial Analysts1,218 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2008Are Investors Influenced By How Earnings Press Releases Are Written?895 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
  • 2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 cited
  • 1999An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium595 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
  • 1996Repeated Accounting Write-Offs and the Information Content of Earnings474 cited
  • 2004

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Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
456 cited
  • 2005Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions399 cited
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