메뉴 건너뛰기




Volumn 16, Issue 3, 2011, Pages 528-538

A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"

Author keywords

Analyst forecasts; Earnings guidance; Pro forma guidance; Special items; Street earnings

Indexed keywords


EID: 80051797430     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-011-9144-9     Document Type: Article
Times cited : (9)

References (34)
  • 1
    • 34249868579 scopus 로고    scopus 로고
    • Letting the 'Tail Wag the Dog': The debate over GAAP versus street earnings revisited
    • Abarbanell, J., & Lehavy, R. (2007). Letting the 'Tail Wag the Dog': The debate over GAAP versus street earnings revisited. Contemporary Accounting Research, 24(3), 675-762.
    • (2007) Contemporary Accounting Research , vol.24 , Issue.3 , pp. 675-762
    • Abarbanell, J.1    Lehavy, R.2
  • 2
    • 0003373103 scopus 로고
    • Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS
    • Ali, A., Klein, A., & Rosenfeld, J. (1992). Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS. The Accounting Review, 67(1), 183-198.
    • (1992) The Accounting Review , vol.67 , Issue.1 , pp. 183-198
    • Ali, A.1    Klein, A.2    Rosenfeld, J.3
  • 4
    • 0034135070 scopus 로고    scopus 로고
    • Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization
    • Bamber, L. S., Christensen, T. E., & Gaver, K. M. (2000). Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization. Accounting, Organizations and Society, 25(2), 103-129.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.2 , pp. 103-129
    • Bamber, L.S.1    Christensen, T.E.2    Gaver, K.M.3
  • 6
    • 0742304038 scopus 로고    scopus 로고
    • Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
    • Bhattacharya, N., Black, E. L., & Christensen, T. (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.3
  • 7
    • 65149086179 scopus 로고    scopus 로고
    • US managers' use of 'Pro Forma' adjustments to meet strategic earnings targets
    • Black, E. L., & Christensen, T. E. (2009). US managers' use of 'Pro Forma' adjustments to meet strategic earnings targets. Journal of Business Finance & Accounting, 36(3), 297-326.
    • (2009) Journal of Business Finance & Accounting , vol.36 , Issue.3 , pp. 297-326
    • Black, E.L.1    Christensen, T.E.2
  • 8
    • 0036004046 scopus 로고    scopus 로고
    • GAAP versus the street: An empirical assessment of two alternative definitions of earnings
    • Bradshaw, M. T., & Sloan, R. G. (2002). GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research, 40(1), 41-66.
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 , pp. 41-66
    • Bradshaw, M.T.1    Sloan, R.G.2
  • 9
    • 3843152741 scopus 로고    scopus 로고
    • Comparing the value relevance of two operating income measures
    • Brown, L. D., & Sivakumar, K. (2003). Comparing the value relevance 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
  • 11
    • 0036017580 scopus 로고    scopus 로고
    • Do stock prices fully reflect the implications of special items for future earnings?
    • Burgstahler, D., Jiambalvo, J., & Shevlin, T. (2002). Do stock prices fully reflect the implications of special items for future earnings? Journal of Accounting Research, 40(3), 585-611.
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 585-611
    • Burgstahler, D.1    Jiambalvo, J.2    Shevlin, T.3
  • 12
    • 34748901821 scopus 로고    scopus 로고
    • Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings
    • Choi, Y., Lin, S., Walker, M., & Young, S. (2007). Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies, 12(4), 595-622.
    • (2007) Review of Accounting Studies , vol.12 , Issue.4 , pp. 595-622
    • Choi, Y.1    Lin, S.2    Walker, M.3    Young, S.4
  • 15
    • 33749345494 scopus 로고    scopus 로고
    • Expectations management and beatable targets: How do analysts react to explicit guidance?
    • Cotter, J., Tuna, I., & Wysocki, P. D. (2006). Expectations management and beatable targets: How do analysts react to explicit guidance? Contemporary Accounting Research, 23(3), 593-624.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.3 , pp. 593-624
    • Cotter, J.1    Tuna, I.2    Wysocki, P.D.3
  • 16
    • 33746217633 scopus 로고    scopus 로고
    • The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
    • Dechow, P. M., & Ge, W. (2006). The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies, 11, 253-296.
    • (2006) Review of Accounting Studies , vol.11 , pp. 253-296
    • Dechow, P.M.1    Ge, W.2
  • 17
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 18
    • 0742276611 scopus 로고    scopus 로고
    • The predictive value of expenses excluded from pro forma earnings
    • Doyle, J. T., Lundholm, R. J., & Soliman, M. T. (2003). The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies, 8, 145-174.
    • (2003) Review of Accounting Studies , vol.8 , pp. 145-174
    • Doyle, J.T.1    Lundholm, R.J.2    Soliman, M.T.3
  • 19
    • 0000720902 scopus 로고
    • Intra-industry information transfers associated with earnings releases
    • Foster, G. (1981). Intra-industry information transfers associated with earnings releases. Journal of Accounting and Economics, 3(3), 201-232.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.3 , pp. 201-232
    • Foster, G.1
  • 20
    • 12344283925 scopus 로고    scopus 로고
    • Analysts' treatment of nonrecurring items in street earnings
    • Gu, Z., & Chen, T. (2004). Analysts' treatment of nonrecurring items in street earnings. Journal of Accounting and Economics, 38, 129-170.
    • (2004) Journal of Accounting and Economics , vol.38 , pp. 129-170
    • Gu, Z.1    Chen, T.2
  • 21
    • 56249141082 scopus 로고    scopus 로고
    • The impact of the SEC's regulation of non-GAAP disclosures
    • Heflin, F., & Hsu, C. (2008). The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics, 46, 349-365.
    • (2008) Journal of Accounting and Economics , vol.46 , pp. 349-365
    • Heflin, F.1    Hsu, C.2
  • 22
    • 12344318343 scopus 로고    scopus 로고
    • Discussion of 'analysts' treatment of non-recurring items in street earnings' and 'loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
    • Lambert, R. A. (2004). Discussion of 'analysts' treatment of non-recurring items in street earnings' and 'loss function assumptions in rational expectations tests on financial analysts' earnings forecasts'. Journal of Accounting and Economics, 38, 205-222.
    • (2004) Journal of Accounting and Economics , vol.38 , pp. 205-222
    • Lambert, R.A.1
  • 23
    • 0030305317 scopus 로고    scopus 로고
    • Corporate disclosure policy and analyst behavior
    • Lang, M. H., & Lundholm, R. J. (1996). Corporate disclosure policy and analyst behavior. The Accounting Review, 71(4), 467-492.
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 467-492
    • Lang, M.H.1    Lundholm, R.J.2
  • 25
    • 0003159891 scopus 로고
    • The information contained in the components of earnings
    • Lipe, R. C. (1986). The information contained in the components of earnings. Journal of Accounting Research, 24, Supplement, 37-64.
    • (1986) Journal of Accounting Research , vol.24 , Issue.SUPPL. , pp. 37-64
    • Lipe, R.C.1
  • 26
    • 33751168456 scopus 로고    scopus 로고
    • SEC interventions and the frequency and usefulness of non-GAAP financial measures
    • Marques, A. (2006). SEC interventions and the frequency and usefulness of non-GAAP financial measures. Review of Accounting Studies, 11(4), 549-574.
    • (2006) Review of Accounting Studies , vol.11 , Issue.4 , pp. 549-574
    • Marques, A.1
  • 28
    • 33745289444 scopus 로고    scopus 로고
    • Earnings management using classification shifting: An examination of core earnings and special items
    • McVay, S. E. (2006). Earnings management using classification shifting: An examination of core earnings and special items. The Accounting Review, 81, 501-531.
    • (2006) The Accounting Review , vol.81 , pp. 501-531
    • McVay, S.E.1
  • 29
    • 0001769244 scopus 로고
    • A theory of price-earnings ratios
    • Molodovsky, N. (1953). A theory of price-earnings ratios. The Analysts Journal, 9(5), 65-80.
    • (1953) The Analysts Journal , vol.9 , Issue.5 , pp. 65-80
    • Molodovsky, N.1
  • 30
    • 0000027140 scopus 로고
    • Corporate forecasts of earnings per share and stock price behavior: Empirical tests
    • Patell, J. M. (1976). Corporate forecasts of earnings per share and stock price behavior: Empirical tests. Journal of Accounting Research, 14(2), 246-276.
    • (1976) Journal of Accounting Research , vol.14 , Issue.2 , pp. 246-276
    • Patell, J.M.1
  • 31
    • 27844485082 scopus 로고    scopus 로고
    • Earnings components, accounting bias and equity valuation
    • Pope, P. F., & Wang, P. (2005). Earnings components, accounting bias and equity valuation. Review of Accounting Studies, 10(4), 387-407.
    • (2005) Review of Accounting Studies , vol.10 , Issue.4 , pp. 387-407
    • Pope, P.F.1    Wang, P.2
  • 33
    • 0031280675 scopus 로고    scopus 로고
    • Earnings disclosures and stockholder lawsuits
    • Skinner, D. J. (1997). Earnings disclosures and stockholder lawsuits. Journal of Accounting and Economics, 23(3), 249-282.
    • (1997) Journal of Accounting and Economics , vol.23 , Issue.3 , pp. 249-282
    • Skinner, D.J.1
  • 34
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71(3), 289-315.
    • (1996) The Accounting Review , vol.71 , Issue.3 , pp. 289-315
    • Sloan, R.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.