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The Determinants and Informativeness of Non-GAAP Revenue Disclosures
16 references·3 citing·47 second hop
The Determinants and Informativeness of Non-GAAP Revenue Disclosures (2020)The Determinants and Informativeness of N…Do managers define non-GAAP earnings to meet or beat analyst forecasts? 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Kenneth French and Jay Ritter get special thanks.1 (1998)Investor Psychology and Asset Pricing (2001)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Does Auditor Industry Specialization Improve Audit Quality? 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(1999)Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives* (2004)Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)The economic implications of corporate financial reporting (2005)Managerial Overconfidence and Accounting Conservatism (2012)Audit committee financial expertise and earnings management: The role of status (2014)The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading (2015)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
  • 1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
  • 2009Driven to Distraction: Extraneous Events and Underreaction to Earnings News1,539 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2011Measuring Securities Litigation Risk848 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 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
  • 2010Discretionary Revenues as a Measure of Earnings Management517 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
  • 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 cited
  • 2003

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Differential Market Reactions to Revenue and Expense Surprises
330 cited
  • 2006Revenue surprises and stock returns319 cited
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    • 2023Differences in the value relevance of identifiable intangible assets22 cited
    • 2019SEC Non-GAAP Comment Letters and Firm Disclosures17 cited
    • 2023Properties of accounting performance measures used in compensation contracts12 cited