Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings

Keywords

Earnings quality, Earnings, Business, Accounting, Empirical examination

References

• Bridging the Gap Between Value Relevance and Information ContentKin Lo, Thomas Z. Lys — 2000
• Are Investors Misled by 'Pro Forma' Earnings?W. Bruce Johnson, William C. Schwartz — 2002
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Cited by

• Beating Strategic Earnings Benchmarks with Non-GAAP Figures: International Evidence*Helena Isidro, Ana Marques — 2009
• Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings”Peter D. Easton — 2003
• GAAP versus Street Earnings: Making Earnings Look Higher and SmootherStephen J. Ciccone — 2002
• Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and LossesJaewoo Kim, Charles E. Wasley, Joanna S. Wu — 2016
• Transitory Earnings Components and the Two Faces of Non-GAAP EarningsYoungsoo Choi, Steven Young — 2013
• Valuation Techniques: Discounted Cash Flow, Earnings Quality, Measures of Value Added, and Real OptionsLarrabee — 2012
• Are Investors Misled by 'Pro Forma' Earnings?W. Bruce Johnson, William C. Schwartz — 2002
• Funds from Operations Versus Net Income: Examining the Dividend-Relevance of REIT Performance MeasuresDanny Ben‐Shahar, Eyal Sulganik, Desmond Tsang — 2011
• Strategic choices of street earnings and earnings perceptions managementCharles Hsu — 2004
• The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-Gaap EarningsRoss Jennings, Ana Marques — 2007
• L'information pro forma en questionsFrédéric Pourtier — 2004
• Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?Yi Han — 2007
• Accounting Numbers and Information Asymmetry: Evidence from Loss FirmsYonca Ertimur — 2004
• The Relationship between Quality of Earnings and Market-Based Variables in Tehran Stock Exchange (Tse): The Role of Accrual AccountingShokrollah Khajavi, Amin Nazemi — 2006
• Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating EarningsNeil Bhattacharya, Ervin L. Black, Theodore E. Christensen — 2003
• The Effects of Compensation and Board Quality on Non-GAAP Disclosures in EuropeHelena Isidro, Ana Marques — 2013
• Discussion of Do Acquirers Manage Earnings Prior to a Share for Share BidSteven Young — 2008
• Voluntary Disclosure of Disaggregated Earnings InformationXiaohong Liu, Suil Pae — 2005
• Reliability and Transparency of Non‐GAAP Disclosures by Real Estate Investment Trusts (REITs)Bok Baik, Bruce K. Billings, Richard M. Morton — 2008
• The Impact of the Sec's Regulation of Non-Gaap DisclosuresFrank Heflin, Charles Hsu — 2008

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