Concepedia
Research in Accounting Regulation · 2013 · 20 citations · 16 references
Economic AccountingNon-gaap AdjustmentsAccountingBusinessEconomic AnalysisEarnings ReleasesFinancial StatementFinancial AccountingFinanceNet Income Appearing
16
Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions
Robert M. Bowen, Angela K. Davis, Dawn A. Matsumoto · The Accounting Review · 2005 · 398 citations
Stock Market Reactions, Quarterly Press, Favorable Firm Performance +14
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
Dirk E. Black, Theodore E. Christensen · Journal of Business Finance & Accounting · 2009 · 268 citations
Auditing, Pro Forma Earnings, Accounting +13
Non-GAAP earnings and board independence
Richard M. Frankel, Sarah E. McVay, Mark Soliman · Review of Accounting Studies · 2011 · 240 citations
Corporate Tax, Accounting, Accounting Policy +9
SEC interventions and the frequency and usefulness of non-GAAP financial measures
Ana Marques · Review of Accounting Studies · 2006 · 221 citations
Non-gaap Financial Measures, Accounting, Business +6
The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence
Sidney J. Gray · Journal of Accounting Research · 1980 · 187 citations
Company Accounts, Publisher Summary, Accounting Rule +11