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IFRS non‐ GAAP earnings disclosures and fair value measurement

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References

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2007Who Trades on Pro Forma Earnings Information?

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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

Cited by

2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence47 cited
2017Non-GAAP earnings: international overview and suggestions for future research34 cited
2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector32 cited
2018Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?28 cited
2018The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures23 cited
2018The location of comprehensive income reporting – does it pass the financial analyst revision test?18 cited
2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited
2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited