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Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?

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2005

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Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions

399 cited

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2007Who Trades on Pro Forma Earnings Information?261 cited
2011The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*259 cited
2009US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets249 cited
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2017Non-GAAP Reporting: Evidence from Academia and Current Practice247 cited
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2018Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle212 cited
2013The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains210 cited
2016Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information193 cited
2014Does concrete language in disclosures increase willingness to invest?170 cited
2018Non‐GAAP Earnings Disclosure in Loss Firms163 cited