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Comparing the Value Relevance of Two Operating Income Measures

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References

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2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
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Cited by

2004Analysts’ treatment of nonrecurring items in street earnings305 cited
2007Who Trades on Pro Forma Earnings Information?261 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
2011

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Non-GAAP earnings and board independence

248 cited

2017Non-GAAP Reporting: Evidence from Academia and Current Practice247 cited

2010Which Performance Measures Do Investors Around the World Value the Most—and Why?220 cited

2006Is Comprehensive Income Useful?219 cited

2013The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains210 cited

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

2004Empirical Evidence on Recent Trends in Pro Forma Reporting184 cited

2019The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies168 cited

2012Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R165 cited

2005Are Investors Misled by “Pro Forma” Earnings?*152 cited

2010The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?140 cited

2008Analysts’ perceptions of ‘earnings quality’119 cited