Concepedia

Underlying Earnings

Underlying Earnings is a non-GAAP financial measure that represents a company's core operating performance by excluding one-time, exceptional, or non-recurring items to provide a clearer view of its ongoing profitability.

21

Publications

1.6K

Citations

46

Authors

36

Institutions

Publications per year

2017–2026

6

Variants

Underlying Profit

Parents

Publications

21

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

The Use of Target Prices to Justify Sell-Side Analysts' Stock Recommendations

Mark T. Bradshaw · Accounting Horizons · 2002 · 259 citations

, , +16

ETF Activity and Informational Efficiency of Underlying Securities

Lawrence R. Glosten, Suresh Nallareddy, Yuan Zou · Management Science · 2020 · 244 citations

, , +16

Quality of life and environmental comparisons

Joseph Gyourko, Matthew E. Kahn, Joseph Tracy · RePEc: Research Papers in Economics · 1999 · 129 citations

, , +17

Post‐Earnings Announcement Drift and the Dissemination of Predictable Information*

Leonard C. Soffer, Thomas Z. Lys · Contemporary Accounting Research · 1999 · 111 citations

, , +12

1–5 of 21

Authors

46

  1. MT
    Mark T. Bradshaw

    Boston College, United States

    2 publications · 343 citations

    2

    h-index

  2. MH
    Mohammed H. Al‐Moghaiwli

    King Saud University, Saudi Arabia

    1 publications · 12 citations

    1

    h-index

  3. PE
    P. Eric Yeung

    Cornell University, United States

    1 publications · 28 citations

    1

    h-index

  4. YY
    Yong Yu

    The University of Texas at Austin, United States

    1 publications · 31 citations

    1

    h-index

  5. SN
    Suresh Nallareddy

    Duke University, United States

    1 publications · 244 citations

    1

    h-index

1–5 of 46

Institutions

36

  1. Duke University

    Durham, United States

    3 h-index

    5 publications

    538 citations

  2. Columbia University

    New York, United States

    2 h-index

    2 publications

    349 citations

  3. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    79 citations

  4. National Taipei University

    Taipei, Taiwan

    1 h-index

    1 publications

    31 citations

  5. University of California, Berkeley

    Berkeley, United States

    1 h-index

    1 publications

    42 citations

  6. Hankuk University of Foreign Studies

    Seoul, South Korea

    1 h-index

    1 publications

    12 citations

  7. Freddie Mac (United States)

    Tysons Corner, United States

    1 h-index

    1 publications

    42 citations

  8. Yonsei University

    Seoul, South Korea

    1 h-index

    1 publications

    12 citations

1–8 of 36

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 273 citations

    4

    h-index

  2. The Accounting Review

    2 publications · 73 citations

    2

    h-index

  3. Journal of Accounting Research

    JAR · 2 publications · 294 citations

    2

    h-index

  4. Contemporary Accounting Research

    CAR · 2 publications · 139 citations

    2

    h-index

  5. 1

    h-index

1–5