-
2
-
-
0742304038
-
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
-
Bhattacharya, N., E. L. Black, T. E. Christensen, and C. R. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics 36: 285-319.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 285-319
-
-
Bhattacharya, N.1
Black, E.L.2
Christensen, T.E.3
Larson, C.R.4
-
3
-
-
0036004046
-
GAAP versus the street: An empirical assessment of two alternative definitions of earnings
-
Bradshaw, M. T., and R. G. Sloan. 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research 40: 41-66.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 41-66
-
-
Bradshaw, M.T.1
Sloan, R.G.2
-
4
-
-
0742329241
-
SEC looking at pro forma earnings with purpose in mind
-
(November 8)
-
Bray, C. 2001. SEC looking at pro forma earnings with purpose in mind. Dow Jones Newswire (November 8).
-
(2001)
Dow Jones Newswire
, pp. 8
-
-
Bray, C.1
-
5
-
-
3843152741
-
Comparing the value of two operating income measures
-
Brown, L. D., and K. Sivakumar. 2003. Comparing the value of two operating income measures. Review of Accounting Studies 8: 561-572.
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 561-572
-
-
Brown, L.D.1
Sivakumar, K.2
-
7
-
-
77249106873
-
Merrill analysts decide to offer estimates in pairs
-
(July 31)
-
Cowan, L., and C. Munk. 2002. Merrill analysts decide to offer estimates in pairs. Wall Street Journal (July 31).
-
(2002)
Wall Street Journal
, pp. 31
-
-
Cowan, L.1
Munk, C.2
-
8
-
-
0242680671
-
-
Working paper, Harvard University
-
D'Avolio, G., E. Gildor, and A. Shleifer. 2001. Technology, information production, and market efficiency. Working paper, Harvard University.
-
(2001)
Technology, Information Production, and Market Efficiency
-
-
D'Avolio, G.1
Gildor, E.2
Shleifer, A.3
-
10
-
-
0742329242
-
Fantasy earnings
-
(October 1)
-
Dreman, D. 2001. Fantasy earnings. Forbes (October 1).
-
(2001)
Forbes
, pp. 1
-
-
Dreman, D.1
-
11
-
-
23544452925
-
-
Financial Accounting Standards Board (FASB), Description and background. (Updated February 20, 2002.) Available at
-
Financial Accounting Standards Board (FASB). 2002. Financial Performance Reporting by Business Enterprises. Description and background. (Updated February 20, 2002.) Available at: http://www.fasb.org/project/fin_reporting.shtml.
-
(2002)
Financial Performance Reporting by Business Enterprises
-
-
-
13
-
-
77149126648
-
All about pro forma accounting
-
Halsey, B. and G. Soybel. 2002. All about pro forma accounting. The CPA Journal 72: 13.
-
(2002)
The CPA Journal
, vol.72
, pp. 13
-
-
Halsey, B.1
Soybel, G.2
-
14
-
-
13844291559
-
Pro forma results are bound to confuse
-
(January 23)
-
Jaffe, C. 2002. Pro forma results are bound to confuse. Boston Globe (January 23).
-
(2002)
Boston Globe
-
-
Jaffe, C.1
-
16
-
-
33845895930
-
Popularity of "pro forma" earnings prompts reform
-
Levinsohn, A. 2002. Popularity of "pro forma" earnings prompts reform. Strategic Finance 83: 63-65.
-
(2002)
Strategic Finance
, vol.83
, pp. 63-65
-
-
Levinsohn, A.1
-
17
-
-
0742311547
-
Different views of "special items" lead to various figures for S&P 500 profit
-
(August 24)
-
Liesman, S., and J. Weil. 2001a. Different views of "special items" lead to various figures for S&P 500 profit. Wall Street Journal (August 24).
-
(2001)
Wall Street Journal
-
-
Liesman, S.1
Weil, J.2
-
18
-
-
0742329238
-
Standard & Poor's fires new salvo in debate over pro forma earnings
-
(November 7)
-
Liesman, S., and J. Weil. 2001b. Standard & Poor's fires new salvo in debate over pro forma earnings. Wall Street Journal (November 7).
-
(2001)
Wall Street Journal
-
-
Liesman, S.1
Weil, J.2
-
19
-
-
3943101329
-
Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings
-
(forthcoming)
-
Lougee, B. A., and C. A. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings. The Accounting Review (forthcoming).
-
(2004)
The Accounting Review
-
-
Lougee, B.A.1
Marquardt, C.A.2
-
22
-
-
84868186714
-
Some reports on earnings are murky-"Pro forma" results persist despite Enron collapse
-
(June 11)
-
Sender, H. 2002. Some reports on earnings are murky-"Pro forma" results persist despite Enron collapse. The Asian Wall Street Journal (June 11).
-
(2002)
The Asian Wall Street Journal
-
-
Sender, H.1
-
23
-
-
52649103582
-
Earning surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio
-
Skinner, D., and R. Sloan. 2002. Earning surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio. Review of Accounting Studies 7: 289-312.
-
(2002)
Review of Accounting Studies
, vol.7
, pp. 289-312
-
-
Skinner, D.1
Sloan, R.2
-
24
-
-
77249174103
-
Earnings 3Com reported bares pro forma flaws
-
(July 22)
-
Sidel, R. 2002. Earnings 3Com reported bares pro forma flaws. The Asian Wall Street Journal (July 22).
-
(2002)
The Asian Wall Street Journal
-
-
Sidel, R.1
-
25
-
-
77249119531
-
Deals & deal makers: Merrill changes methods analysts use for estimates
-
(July 24)
-
Talley, K. 2002. Deals & deal makers: Merrill changes methods analysts use for estimates. Wall Street Journal (July 24).
-
(2002)
Wall Street Journal
-
-
Talley, K.1
-
27
-
-
4243479541
-
Companies pollute earnings reports leaving p/e ratios hard to calculate
-
(August 21)
-
Weil, J. 2001a. Companies pollute earnings reports leaving p/e ratios hard to calculate. Wall Street Journal (August 21).
-
(2001)
Wall Street Journal
-
-
Weil, J.1
-
28
-
-
0742276616
-
"EPS" means different things in different earnings reports
-
(October 16)
-
Weil, J. 2001b. "EPS" means different things in different earnings reports. Wall Street Journal (October 16).
-
(2001)
Wall Street Journal
-
-
Weil, J.1
|