Works matching Pro forma earnings

Results: 75

Who Trades on Pro Forma Earnings Information?

Published in:

Accounting Review, 2007, v. 82, n. 3, p. 581, doi. 10.2308/accr.2007.82.3.581

By:

Bhattacharya, Nilabhra;
Black, Ervin L.;
Christensen, Theodore E.;
Mergenthaler, Richard D.

Publication type:

Article

Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?

Published in:

Accounting Review, 2006, v. 81, n. 1, p. 113, doi. 10.2308/accr.2006.81.1.113

By:

Elliott, W. Brooke

Publication type:

Article

The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments.

Published in:

Accounting Review, 2004, v. 79, n. 3, p. 667, doi. 10.2308/accr.2004.79.3.667

By:

Frederickson, James R.;
Miller, Jeffrey S.

Publication type:

Article

Earnings Informatives and Strategic Disclosure: An Empirical Examination of "Pro Forma" Earnings.

Published in:

Accounting Review, 2004, v. 79, n. 3, p. 769, doi. 10.2308/accr.2004.79.3.769

By:

Lougee, Barbara A.;
Marquardt, Carol A.

Publication type:

Article

Empirical Evidence of the Rounding Phenomenon in Reported Pro Forma Earnings.

Published in:

International Journal of Business, 2018, v. 23, n. 4, p. 301

By:

He, Daoping (Steven)

Publication type:

Article

The Impact of Graphical Displays of Pro Forma Earnings Information on Professional and Nonprofessional Investors' Earnings Judgments.

Published in:

Behavioral Research in Accounting, 2013, v. 25, n. 1, p. 37, doi. 10.2308/bria-50289

By:

Dilla, William N.;
Janvrin, Diane J.;
Jeffrey, Cynthia

Publication type:

Article

Misleading Disclosure of Pro Forma Earnings: An Empirical Examination.

Published in:

Journal of Business Ethics, 2006, v. 69, n. 4, p. 355, doi. 10.1007/s10551-006-9095-4

By:

Entwistle, Gary;
Feltham, Glenn;
Mbagwu, Chima

Publication type:

Article

The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP, and I/B/E/S Earnings.

Published in:

Journal of Accounting, Auditing & Finance, 2010, v. 25, n. 2, p. 261, doi. 10.1177/0148558X1002500205

By:

ENTWISTLE, GARY M.;
FELTHAM, GLENN D.;
MBAGWU, CHIMA

Publication type:

Article

The Voluntary Disclosure of Pro Forma Earnings: A U.S.-Canada Comparison.

Published in:

Journal of International Accounting Research, 2005, v. 4, n. 2, p. 1, doi. 10.2308/jiar.2005.4.2.1

By:

Entwistle, Gary M.;
Feltham, Glenn D.;
Mbagwu, Chima

Publication type:

Article

Has the Regulation of Pro Forma Reporting in the US Changed Investors' Perceptions of Pro Forma Earnings Disclosures?

Published in:

Journal of Business Finance & Accounting, 2012, v. 39, n. 7/8, p. 876, doi. 10.1111/j.1468-5957.2012.02297.x

By:

Black, Dirk E.;
Black, Ervin L.;
Christensen, Theodore E.;
Heninger, William G.

Publication type:

Article

The Timing of Quarterly 'Pro Forma' Earnings Announcements.

Published in:

Journal of Business Finance & Accounting, 2012, v. 39, n. 3/4, p. 315, doi. 10.1111/j.1468-5957.2012.02281.x

By:

Brown, Nerissa C.;
Christensen, Theodore E.;
Elliott, W. Brooke

Publication type:

Article

US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 3/4, p. 297, doi. 10.1111/j.1468-5957.2009.02128.x

By:

Black, Dirk E.;
Christensen, Theodore E.

Publication type:

Article

Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R.

Published in:

Review of Accounting Studies, 2012, v. 17, n. 3, p. 526, doi. 10.1007/s11142-012-9192-9

By:

Barth, Mary;
Gow, Ian;
Taylor, Daniel

Publication type:

Article

Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance.

Published in:

Review of Quantitative Finance & Accounting, 2013, v. 40, n. 2, p. 189, doi. 10.1007/s11156-011-0272-x

By:

Kuo, Chii-Shyan;
Chang, Jow-Ran;
Yu, Shih-Ti

Publication type:

Article

The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements.

Published in:

Review of Accounting Studies, 2016, v. 21, n. 1, p. 198, doi. 10.1007/s11142-015-9345-8

By:

Huang, Qianyun;
Skantz, Terrance

Publication type:

Article

The Predictive Value of Expenses Excluded from Pro Forma Earnings.

Published in:

Review of Accounting Studies, 2003, v. 8, n. 2/3, p. 145, doi. 10.1023/A:1024472210359

By:

Doyle, Jeffrey T.;
Lundholm, Russell J.;
Soliman, Mark T.

Publication type:

Article

Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation.

Published in:

Journal of Business Finance & Accounting, 2007, v. 34, n. 3/4, p. 650, doi. 10.1111/j.1468-5957.2007.02033.x

By:

Landsman, Wayne R.;
Miller, Bruce L.;
Yeh, Shu

Publication type:

Article

Discussion of 'Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R'.

Published in:

Review of Accounting Studies, 2012, v. 17, n. 3, p. 563, doi. 10.1007/s11142-012-9197-4

By:

Christensen, Theodore

Publication type:

Article

Press Release Disclosure of 'Pro Forma' Earnings Metrics by Large German Corporations - Empirical Evidence and Regulatory Recommendations.

Published in:

Accounting in Europe, 2010, v. 7, n. 1, p. 63, doi. 10.1080/17449480.2010.485376

By:

Hitz, Joerg-Markus

Publication type:

Article

La qualité des résultats pro forma et l'opportunisme des dirigeants: Cas des sociétés de l'indice SBF 120.

Published in:

Revue des Sciences de Gestion, 2021, n. 307, p. 117, doi. 10.3917/rsg.307.0117

By:

DJIBRILLA, Abdoul Aziz

Publication type:

Article

Adjusted versus unadjusted earnings: An empirical analysis of pro forma adjustments in large German public companies.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2023, v. 34, n. 3, p. 47, doi. 10.1002/jcaf.22611

By:

Wiek, Marcel;
Eichner, Korbinian

Publication type:

Article

Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions.

Published in:

Accounting Review, 2005, v. 80, n. 4, p. 1011, doi. 10.2308/accr.2005.80.4.1011

By:

Bowen, Robert M.;
Davis, Angela K.;
Matsumoto, Dawn A.

Publication type:

Article

Financial Reporting Regulation and the Reporting of Pro Forma Earnings.

Published in:

Accounting Horizons, 2006, v. 20, n. 1, p. 39, doi. 10.2308/acch.2006.20.1.39

By:

Entwistle, Gary M.;
Feltham, Glenn D.;
Mbagwu, Chima

Publication type:

Article

PRO FORMA EARNINGS.

Published in:

CPA Journal, 2003, v. 73, n. 3, p. 44

By:

Heitger, Dan L.;
Ballou, Brian;
Colson, Robert H.

Publication type:

Article

Discussion of US Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 3/4, p. 327, doi. 10.1111/j.1468-5957.2009.02129.x

By:

Kiosse, Paraskevi Vicky

Publication type:

Article

Discussion of The Predictive Value of Expenses Excluded from Pro Forma Earnings.

Published in:

Review of Accounting Studies, 2003, v. 8, n. 2/3, p. 175, doi. 10.1023/A:1024457227197

By:

Easton, Peter

Publication type:

Article

Let's Be Balanced with Pro Forma Earnings.

Published in:

Financial Executive, 2001, v. 17, n. 4, p. 6

By:

Livingston, Phil

Publication type:

Article

Goodbye "Pro Forma" Earnings.

Published in:

Strategic Finance, 2003, v. 85, n. 5, p. 33

By:

Holtzman, Mark P.;
Fonfeder, Robert;
Yun, J.K.

Publication type:

Article

Popularity of "Pro Forma" Earnings Prompts Reform.

Published in:

Strategic Finance, 2002, v. 83, n. 8, p. 63

By:

LEVINSOHN, ALAN

Publication type:

Article

Pro Forma Earnings Presentation Effects and Investment Decisions.

Published in:

Behavioral Research in Accounting, 2017, v. 29, n. 2, p. 11, doi. 10.2308/bria-51775

By:

Hogan, Brian R.;
Krishnamoorthy, Ganesh;
Maroney, James J.

Publication type:

Article

Managed Disclosure and Pro Forma Earnings.

Published in:

CPA Journal, 2004, v. 74, n. 3, p. 40

By:

Bryan, Stephen;
Lilien, Steven

Publication type:

Article

Discussion of Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation.

Published in:

Journal of Business Finance & Accounting, 2007, v. 34, n. 3/4, p. 676, doi. 10.1111/j.1468-5957.2007.02035.x

By:

Karamanou, Irene

Publication type:

Article

Does the Content of Pro Forma Earnings Influence Nonprofessional Investors?

Published in:

Management Accounting Quarterly, 2017, v. 18, n. 4, p. 1

By:

Lee, Robert;
Curatola, Anthony P.

Publication type:

Article

In Search of a Pro Forma Earnings Standard.

Published in:

Management Accounting Quarterly, 2003, v. 5, n. 1, p. 40

By:

Schiff, Allen I.;
Schiff, Jonathan B.

Publication type:

Article

Sentiments, COVID-19, and the motivations for pro-forma earnings management in South Africa.

Published in:

International Journal of Applied Economics, Finance & Accounting, 2025, v. 21, n. 1, p. 28, doi. 10.33094/ijaefa.v21i1.2043

By:

Akande, Joseph Olorunfemi

Publication type:

Article

État des lieux des publications de résultats pro forma et étude comparative de la capacité prédictive des différentes formes de résultat: Cas des sociétés de l'indice SBF 120.

Published in:

Revue Management et Avenir, 2022, n. 130, p. 91, doi. 10.3917/mav.130.0091

By:

DJIBRILLA, Abdoul Aziz

Publication type:

Article

Empirical Evidence on Recent Trends in Pro Forma Reporting.

Published in:

Accounting Horizons, 2004, v. 18, n. 1, p. 27, doi. 10.2308/acch.2004.18.1.27

By:

Bhattacharya, Nilabhra;
Black, Ervin L.;
Christensen, Theodore E.;
Mergenthaler, Richard D.

Publication type:

Article

The drivers, consequences and policy implications of non-GAAP earnings reporting.

Published in:

Accounting & Business Research, 2014, v. 44, n. 4, p. 444, doi. 10.1080/00014788.2014.900952

By:

Young, Steven

Publication type:

Article

Discussion of “another look at GAAP versus the Street: an empirical assessment of measurement error bias”.

Published in:

Review of Accounting Studies, 2007, v. 12, n. 2/3, p. 305, doi. 10.1007/s11142-007-9036-1

By:

Christensen, Theodore

Publication type:

Article

Comparing the Value Relevance of Two Operating Income Measures.

Published in:

Review of Accounting Studies, 2003, v. 8, n. 4, p. 561, doi. 10.1023/A:1027328418571

By:

Brown, Lawrence D.;
Sivakumar, Kumar

Publication type:

Article

Transitory earnings components and the two faces of non-generally accepted accounting principles earnings.

Published in:

Accounting & Finance, 2015, v. 55, n. 1, p. 75, doi. 10.1111/acfi.12040

By:

Choi, Young‐Soo;
Young, Steven;
Cahan, Steven

Publication type:

Article

Non-GAAP Earnings and Definite-Lived Intangible Asset Allocations in Mergers and Acquisitions.

Published in:

Accounting Review, 2024, v. 99, n. 1, p. 31, doi. 10.2308/TAR-2020-0554

By:

Ashby, Jason A.;
Chyz, James A.;
Myers, Linda A.;
Whipple, Benjamin C.

Publication type:

Article

SEC Scrutiny and the Evolution of Non-GAAP Reporting.

Published in:

Accounting Review, 2008, v. 83, n. 1, p. 157, doi. 10.2308/accr.2008.83.1.157

By:

Kolev, Kalin;
Marquardt, Carol A.;
McVay, Sarah E.

Publication type:

Article

Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?

Published in:

Journal of Accounting, Auditing & Finance, 2017, v. 32, n. 2, p. 209, doi. 10.1177/0148558X15599131

By:

Black, Ervin L.;
Christensen, Theodore E.;
Kiosse, Paraskevi Vicky;
Steffen, Thomas D.

Publication type:

Article

Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?

Published in:

Seoul Journal of Business, 2012, v. 18, n. 2, p. 95, doi. 10.35152/snusjb.2012.18.2.004

By:

HAN YI

Publication type:

Article

The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance.

Published in:

2021

By:

Arena, Claudia;
Catuogno, Simona;
Moscariello, Nicola

Publication type:

Literature Review

Impression Management and Non-GAAP Disclosure in Earnings Announcements.

Published in:

Journal of Business Finance & Accounting, 2017, v. 44, n. 3/4, p. 448, doi. 10.1111/jbfa.12238

By:

Guillamon‐Saorin, Encarna;
Isidro, Helena;
Marques, Ana

Publication type:

Article

Another look at GAAP versus the Street: an empirical assessment of measurement error bias.

Published in:

Review of Accounting Studies, 2007, v. 12, n. 2/3, p. 271, doi. 10.1007/s11142-007-9029-0

By:

Cohen, Daniel;
Hann, Rebecca;
Ogneva, Maria

Publication type:

Article

Pro Forma Warning.

Published in:: Financial Executive, 2002, v. 18, n. 1, p. 60
Publication type:: Article

Investor reaction to strategic emphasis on earnings numbers: An empirical study.

Published in:

Contemporary Economics, 2013, v. 7, n. 3, p. 51, doi. 10.5709/ce.1897-9254.89

By:

Sadique, M. Shibley;
Rahman, M. Arifur

Publication type:

Article