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Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature
16 references·0 citing·50 second hopsampled
Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature (2023)Happy 20-year anniversary non-GAAP earnin…Conducting systematic literature reviews and bibliometric analyses (2019)Conducting systematic literat…Disentangling Managers’ and Analysts’ Non‐GAAP Reporting (2018)Disentangling Managers’ and A…Do managers define non-GAAP earnings to meet or beat analyst forecasts? (2013)Do managers define non-GAAP e…SEC Scrutiny and the Evolution of Non-GAAP Reporting (2008)SEC Scrutiny and the Evolutio…Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?* (2006)Expectations Management and B…Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? (2006)Are Investors Influenced by P…The economic implications of corporate financial reporting (2005)The economic implications of …Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions (2005)Emphasis on Pro Forma versus …The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)The Effects of Pro Forma Earn…Analysts’ treatment of nonrecurring items in street earnings (2004)Analysts’ treatment of nonrec…The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)The Predictive Value of Expen…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Comparing the Value Relevance of Two Operating Income Measures (2003)Comparing the Value Relevance…Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings (2003)Assessing the relative inform…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Why Firms Voluntarily Disclose Bad News (1994)The Economic Implications of Corporate Financial Reporting (2004)The impacts of product market competition on the quantity and quality of voluntary disclosures (2010)Management Forecast Quality and Capital Investment Decisions (2013)CEO Overconfidence and Management Forecasting (2015)Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement (2009)Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement (2009)bibliometrix : An R-tool for comprehensive science mapping analysis (2017)Sample Selection in Systematic Literature Reviews of Management Research (2021)Artificial intelligence and machine learning in finance: A bibliometric review (2022)How to design bibliometric research: an overview and a framework proposal (2024)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Industry costs of equity (1997)Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)The economic consequences associated with integrated report quality: Capital market and real effects (2017)Going digital: implications for firm value and performance (2023)Accounting earnings and cash flows as measures of firm performance (1994)Earnings management to avoid earnings decreases and losses (1997)Evolution in Value Relevance of Accounting Information (2017)Corporate Disclosure Policy and Analyst Behavior. (1996)The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly (2006)Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The impact of the SEC's regulation of non-GAAP disclosures (2008)Non-GAAP Reporting: Evidence from Academia and Current Practice (2017)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The capitalization, amortization, and value-relevance of R&D (1996)Changes in the value-relevance of earnings and book values over the past forty years (1997)Perspectives on Recent Capital Market Research (2002)The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)Intellectual capital disclosure and corporate governance structure in UK firms (2008)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Inattention and Friday Earnings Announcements (2009)In Search of Attention (2011)An Empirical Evaluation of Accounting Income Numbers (1968)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Have Financial Statements Lost Their Relevance? (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)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2019Conducting systematic literature reviews and bibliometric analyses1,656 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 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
  • 2006Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?*508 cited
  • 2005Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions399 cited
  • 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 cited
  • 2006Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?356 cited
  • 2004The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments345 cited
  • 2003Comparing the Value Relevance of Two Operating Income Measures310 cited
  • 2004Analysts’ treatment of nonrecurring items in street earnings

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305 cited
  • 2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited
  • 2018Disentangling Managers’ and Analysts’ Non‐GAAP Reporting291 cited
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