Concepedia

Transitory Earnings Items

Transitory Earnings Items is a financial reporting construct that belongs to the category of non-GAAP financial measures and specifically denotes earnings components that are isolated due to their atypical, infrequent, or non-recurring nature in order to enhance the clarity of a company's ongoing operational performance.

27

Publications

2.8K

Citations

45

Authors

36

Institutions

Publications per year

2017–2026

2

Variants

Non-recurring Earnings Items

Parents

Publications

27

The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth

Stephen H. Penman · Journal of Accounting Research · 1996 · 418 citations

, , +11

The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly

Patricia Dechow, Weili Ge · Review of Accounting Studies · 2006 · 353 citations

, , +16

The relation between nonrecurring accounting transactions and CEO cash compensation.

Jennifer J. Gaver, Kenneth M. Gaver · The Accounting Review · 1998 · 297 citations

, , +17

Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?

David Burgstahler, James Jiambalvo, Terry Shevlin · Journal of Accounting Research · 2002 · 270 citations

, , +13

An evaluation of SFAS No. 130 comprehensive income disclosures

Dennis J. Chambers, Thomas J. Linsmeier, Catherine Shakespeare et al. · Review of Accounting Studies · 2007 · 269 citations

, , +17

1–5 of 27

Authors

45

  1. PD
    Patricia Dechow

    University of Southern California, United States

    2 publications · 494 citations

    2

    h-index

  2. WG
    Weili Ge

    University of Washington, United States

    2 publications · 494 citations

    2

    h-index

  3. JE
    John E. Core

    University of Pennsylvania, United States

    2 publications · 92 citations

    2

    h-index

  4. KJ
    Kimberly J. Smith

    William & Mary, United States

    2 publications · 232 citations

    2

    h-index

  5. CS
    Catherine Shakespeare

    University of Michigan, United States

    2 publications · 368 citations

    2

    h-index

1–5 of 45

Institutions

36

  1. University of Washington

    Seattle, United States

    3 h-index

    5 publications

    982 citations

  2. Ross School

    East Hampton, United States

    3 h-index

    4 publications

    1.1K citations

  3. University of Michigan

    Ann Arbor, United States

    3 h-index

    4 publications

    1.1K citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    2 publications

    368 citations

  5. William & Mary

    Williamsburg, United States

    2 h-index

    4 publications

    464 citations

  6. New York University

    New York, United States

    2 h-index

    2 publications

    71 citations

  7. University of Georgia

    Athens, United States

    2 h-index

    3 publications

    634 citations

  8. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    3 publications

    171 citations

1–8 of 36

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 351 citations

    6

    h-index

  2. The Accounting Review

    5 publications · 632 citations

    5

    h-index

  3. Review of Accounting Studies

    3 publications · 662 citations

    3

    h-index

  4. Journal of Accounting Research

    JAR · 3 publications · 855 citations

    3

    h-index

  5. Review of Quantitative Finance and Accounting

    1 publications · 12 citations

    1

    h-index

1–5