Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions

Accounting Review

Volumn 80, Issue 4, 2005, Pages 1011-1038

  Bowen, Robert M ^a   Davis, Angela K ^b   Matsumoto, Dawn A ^a  

^a UNIVERSITY OF WASHINGTON   (United States)

^b WASHINGTON UNIVERSITY   (United States)

Author keywords

Determinants; Disclosure; Emphasis; Metrics; Press release; Pro forma and GAAP earnings; Stock market reactions

Indexed keywords

EID: 27844554315     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2005.80.4.1011     Document Type: Review

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