Discussion of "are investors misled by 'pro forma' earnings?"

Contemporary Accounting Research

Volumn 22, Issue 4, 2005, Pages 965-976

  Berger, Philip G ^a  

^a UNIVERSITY OF CHICAGO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 29844437093     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2005.tb00308.x     Document Type: Review

References (12)

1. Ball, R., and E. Bartov. 1996. How naïve is the stock market's use of earnings information? Journal of Accounting and Economics 21 (3): 319-37.
2. Bhattacharya, N., E. Black, T. Christensen, and C. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GA AP operating earnings. Journal of Accounting and Economics 36 (1-3): 285-319.
3. Bhojraj, S., and C. Lee. 2002. Who is my peer? A valuation-based approach to the selection of comparable firms. Journal of Accounting Research 40 (2): 407-39.
4. Bradshaw, M., and R. Sloan. 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research 40 (1): 41-66.
5. Bradshaw, M. 2003. A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings". Journal of Accounting and Economics 36 (1-3): 321-35.
6. Brown, L., and K. Sivakumar. 2003. Comparing the value relevance of two operating income numbers. Review of Accounting Studies 8 (4): 561-72.
7. Collins, D., and S. P. Kothari. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics 11(2-3): 143-81.
8. Doyle, J., R. Lundholm, and M. Soliman. 2003. The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8 (2-3): 145-74.
9. Easton, P. 2003. Discussion of "The predictive value of expenses excluded from pro forma earnings". Review of Accounting Studies 8 (2-3): 175-83.
10. Easton, P., and M. Zmijewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics 11 (2-3): 117-41.
11. Johnson, W. B., and W. C. Schwartz Jr. 2005. Are investors misled by "pro forma" earnings? Contemporary Accounting Research 22 (4): 915-63.
12. Lougee, B., and C. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings. The Accounting Review 79 (3): 769-95.