References

• 2005The economic implications of corporate financial reporting6,337 cited
• 2004The Economic Implications of Corporate Financial Reporting1,998 cited
• 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
• 1996Proxies for the corporate marginal tax rate640 cited
• 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 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
• 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
• 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 cited
• 2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation331 cited
• 2011Research in accounting for income taxes324 cited
• 2004Analysts’ treatment of nonrecurring items in street earnings305 cited
• 2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited
• 2018Disentangling Managers’ and Analysts’ Non‐GAAP Reporting291 cited
• 2009