-
1
-
-
34249868579
-
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), 675-723.
-
(2007)
Contemporary Accounting Research
, vol.24
, Issue.3
, pp. 675-723
-
-
Abarbanell, J.1
Lehavy, R.2
-
2
-
-
0002854219
-
CEO stock option awards and the timing of corporate voluntary disclosures
-
Aboody, D., & Kasznik, R. (2000). CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics, 29, 73-100.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 73-100
-
-
Aboody, D.1
Kasznik, R.2
-
3
-
-
20444470173
-
The association between outside directors, institutional investors and the properties of management earnings forecasts
-
Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research, 43, 343-376.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 343-376
-
-
Ajinkya, B.1
Bhojraj, S.2
Sengupta, P.3
-
4
-
-
33845907656
-
Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting
-
Allee, K., Bhattacharya, N., Black, E., & Christensen, T. (2007). Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting. Organizations and Society, 32(3), 201-222.
-
(2007)
Organizations and Society
, vol.32
, Issue.3
, pp. 201-222
-
-
Allee, K.1
Bhattacharya, N.2
Black, E.3
Christensen, T.4
-
5
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statements fraud
-
Beasley, M. (1996). An empirical analysis of the relation between the board of director composition and financial statements fraud. The Accounting Review, 71, 443-465.
-
(1996)
The Accounting Review
, vol.71
, pp. 443-465
-
-
Beasley, M.1
-
6
-
-
0037702976
-
The non-correlation between board independence and long-term firm performance
-
Bhagat, S., & Black, B. (2002). The non-correlation between board independence and long-term firm performance. Journal of Corporation Law, 27, 231-274.
-
(2002)
Journal of Corporation Law
, vol.27
, pp. 231-274
-
-
Bhagat, S.1
Black, B.2
-
7
-
-
0742304038
-
Assessing the relative informativeness and permanence of non-GAAP earnings and GAAP operating earnings
-
Bhattacharya, N., Black, E., Christensen, T., & Larson, C. (2003). Assessing the relative informativeness and permanence of non-GAAP 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.2
Christensen, T.3
Larson, C.4
-
8
-
-
13844261804
-
Empirical evidence on recent trends in non-GAAP reporting
-
Bhattacharya, N., Black, E., Christensen, T., & Mergenthaler, R. (2004). Empirical evidence on recent trends in non-GAAP reporting. Accounting Horizons, 18, 27-43.
-
(2004)
Accounting Horizons
, vol.18
, pp. 27-43
-
-
Bhattacharya, N.1
Black, E.2
Christensen, T.3
Mergenthaler, R.4
-
9
-
-
34250771116
-
Who trades on non-GAAP earnings information?
-
Bhattacharya, N., Black, E., Christensen, T., & Mergenthaler, R. (2007). Who trades on non-GAAP earnings information? The Accounting Review, 82, 581-619.
-
(2007)
The Accounting Review
, vol.82
, pp. 581-619
-
-
Bhattacharya, N.1
Black, E.2
Christensen, T.3
Mergenthaler, R.4
-
10
-
-
65149086179
-
US managers' use of 'Pro Forma' adjustments to meet strategic earnings targets
-
Black, D., & Christensen, T. (2009). US managers' use of 'Pro Forma' adjustments to meet strategic earnings targets. Journal of Business Finance and Accounting, 36(3-4), 297-326.
-
(2009)
Journal of Business Finance and Accounting
, vol.36
, Issue.3-4
, pp. 297-326
-
-
Black, D.1
Christensen, T.2
-
11
-
-
34249892837
-
The determinants of corporate board size and composition: An empirical analysis
-
Boone, A., Field, L., Karpoff, J., & Raheja, C. (2007). The determinants of corporate board size and composition: An empirical analysis. Journal of Financial Economics, 85, 66-101.
-
(2007)
Journal of Financial Economics
, vol.85
, pp. 66-101
-
-
Boone, A.1
Field, L.2
Karpoff, J.3
Raheja, C.4
-
12
-
-
27844554315
-
Emphasis on street versus GAAP earnings in quarterly press releases: Determinants, SEC intervention and market reactions
-
Bowen, R., Davis, A., & Matsumoto, D. (2005). Emphasis on street versus GAAP earnings in quarterly press releases: Determinants, SEC intervention and market reactions. The Accounting Review, 80, 1011-1038.
-
(2005)
The Accounting Review
, vol.80
, pp. 1011-1038
-
-
Bowen, R.1
Davis, A.2
Matsumoto, D.3
-
13
-
-
41449103666
-
Accounting discretion, corporate governance, and firm performance
-
Bowen, R., Rajgopal, S., & Venkatachalam, M. (2008). Accounting discretion, corporate governance, and firm performance. Contemporary Accounting Research, 25, 351-405.
-
(2008)
Contemporary Accounting Research
, vol.25
, pp. 351-405
-
-
Bowen, R.1
Rajgopal, S.2
Venkatachalam, M.3
-
14
-
-
0036004046
-
GAAP versus the street: An empirical assessment of two alternative definitions of earnings
-
Bradshaw, M., & Sloan, R. (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.1
Sloan, R.2
-
16
-
-
81355156536
-
The timing of quarterly "pro forma" earnings announcements
-
Georgia State University
-
Brown, N., Christensen, T., & Elliott, W. (2010). The timing of quarterly "pro forma" earnings announcements. Working paper, Georgia State University.
-
(2010)
Working paper
-
-
Brown, N.1
Christensen, T.2
Elliott, W.3
-
17
-
-
81355156537
-
Do managers use pro forma earnings disclosures to cater to investor sentiment?
-
University of Southern California
-
Brown, N., Christensen, T., Elliott, W., Mergenthaler, R., (2009). Do managers use pro forma earnings disclosures to cater to investor sentiment? Working paper, University of Southern California.
-
(2009)
Working paper
-
-
Brown, N.1
Christensen, T.2
Elliott, W.3
Mergenthaler, R.4
-
18
-
-
3843152741
-
Comparing the quality of two operating income measures
-
Brown, L., & Sivakumar, K. (2003). Comparing the quality of two operating income measures. Review of Accounting Studies, 4, 561-572.
-
(2003)
Review of Accounting Studies
, vol.4
, pp. 561-572
-
-
Brown, L.1
Sivakumar, K.2
-
19
-
-
0742276632
-
Financial accounting information, organizational complexity and corporate governance
-
Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance. Journal of Accounting and Economics, 37, 167-201.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 167-201
-
-
Bushman, R.1
Chen, Q.2
Engel, E.3
Smith, A.4
-
20
-
-
73449139912
-
The impact of directors' option compensation on their independence
-
Baruch College
-
Byard, D., & Li, Y. (2005). The impact of directors' option compensation on their independence. Working paper, Baruch College.
-
(2005)
Working paper
-
-
Byard, D.1
Li, Y.2
-
21
-
-
77950461250
-
Do analysts and investors fully understand the persistence of the items excluded from Street earnings?
-
Chen, C. (2010). Do analysts and investors fully understand the persistence of the items excluded from Street earnings? Review of Accounting Studies, 15, 32-69.
-
(2010)
Review of Accounting Studies
, vol.15
, pp. 32-69
-
-
Chen, C.1
-
22
-
-
81355159688
-
Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers?
-
Brigham Young University
-
Christensen, T., Drake, M., & Thornock, J. (2010). Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers? Working paper, Brigham Young University.
-
(2010)
Working paper
-
-
Christensen, T.1
Drake, M.2
Thornock, J.3
-
23
-
-
0001650996
-
Corporate governance, chief executive officer compensation, and firm performance
-
Core, J., Holthausen, R., & Larcker, D. (1999). Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics, 51, 195-218.
-
(1999)
Journal of Financial Economics
, vol.51
, pp. 195-218
-
-
Core, J.1
Holthausen, R.2
Larcker, D.3
-
24
-
-
43949152462
-
Accounting choice in troubled companies
-
DeAngelo, H., DeAngelo, L., & Skinner, D. (1994). Accounting choice in troubled companies. Journal of Accounting and Economics, 17, 113-143.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 113-143
-
-
Deangelo, H.1
Deangelo, L.2
Skinner, D.3
-
25
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P., Sloan, R., & Sweeney, A. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13, 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 1-36
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
26
-
-
59749097824
-
Earnings volatility and earnings predictability
-
Dichev, I., & Tang, V. (2008). Earnings volatility and earnings predictability. Journal of Accounting and Economics, 47, 160-181.
-
(2008)
Journal of Accounting and Economics
, vol.47
, pp. 160-181
-
-
Dichev, I.1
Tang, V.2
-
27
-
-
0742276611
-
The predictive value of expenses excluded from non-GAAP earnings
-
Doyle, J., Lundholm, R., & Soliman, M. (2003). The predictive value of expenses excluded from non-GAAP earnings. Review of Accounting Studies, 8, 145-174.
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 145-174
-
-
Doyle, J.1
Lundholm, R.2
Soliman, M.3
-
28
-
-
34249874171
-
Do managers define "street" earnings to meet or beat analyst forecasts?
-
Utah State University
-
Doyle, J., & Soliman, M. (2009). Do managers define "street" earnings to meet or beat analyst forecasts? Working paper, Utah State University.
-
(2009)
Working paper
-
-
Doyle, J.1
Soliman, M.2
-
29
-
-
3843074219
-
Discussion of the predictive value of expenses excluded from non-GAAP earnings
-
Easton, P. (2003). Discussion of "the predictive value of expenses excluded from non-GAAP earnings". Review of Accounting Studies, 8, 175-183.
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 175-183
-
-
Easton, P.1
-
30
-
-
33644675090
-
Are investors influenced by non-GAAP emphasis and reconciliations in earnings announcements?
-
Elliott, W. (2006). Are investors influenced by non-GAAP emphasis and reconciliations in earnings announcements? The Accounting Review, 81, 113-133.
-
(2006)
The Accounting Review
, vol.81
, pp. 113-133
-
-
Elliott, W.1
-
31
-
-
0001833691
-
Write-offs as accounting procedures to manage perceptions
-
Elliott, J., & Shaw, W. (1988). Write-offs as accounting procedures to manage perceptions. Journal of Accounting Research, 26, 91-119.
-
(1988)
Journal of Accounting Research
, vol.26
, pp. 91-119
-
-
Elliott, J.1
Shaw, W.2
-
32
-
-
33751585640
-
Financial reporting regulation and the reporting of pro forma earnings
-
Entwistle, G., Feltham, G., & Mbagwu, C. (2006). Financial reporting regulation and the reporting of pro forma earnings. Accounting Horizons, 20, 39-55.
-
(2006)
Accounting Horizons
, vol.20
, pp. 39-55
-
-
Entwistle, G.1
Feltham, G.2
Mbagwu, C.3
-
33
-
-
0030305179
-
Accounting classification and the predictive content of earnings
-
Fairfield, P., Sweeney, R., & Yohn, T. (1996). Accounting classification and the predictive content of earnings. The Accounting Review, 71, 337-355.
-
(1996)
The Accounting Review
, vol.71
, pp. 337-355
-
-
Fairfield, P.1
Sweeney, R.2
Yohn, T.3
-
36
-
-
0009286708
-
Shareholder litigation and corporate disclosures
-
Francis, J., Philbrick, D., & Schipper, K. (1994). Shareholder litigation and corporate disclosures. Journal of Accounting Research, 32, 137-164.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 137-164
-
-
Francis, J.1
Philbrick, D.2
Schipper, K.3
-
37
-
-
3943111561
-
Non-GAAP earnings disclosures: Do analysts and nonprofessional investors really differ?
-
Frederickson, J., & Miller, J. (2004). Non-GAAP earnings disclosures: Do analysts and nonprofessional investors really differ? The Accounting Review, 79, 667-686.
-
(2004)
The Accounting Review
, vol.79
, pp. 667-686
-
-
Frederickson, J.1
Miller, J.2
-
38
-
-
43949176471
-
Additional evidence on the association between the investment opportunity set and corporate financing, dividend and compensation policies
-
Gaver, J., & Gaver, K. (1993). Additional evidence on the association between the investment opportunity set and corporate financing, dividend and compensation policies. Journal of Accounting and Economics, 16, 125-160.
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 125-160
-
-
Gaver, J.1
Gaver, K.2
-
39
-
-
0037332214
-
Corporate governance and equity prices
-
Gompers, P., Ishii, J., & Metrick, A. (2003). Corporate governance and equity prices. The Quarterly Journal of Economics, 118, 107-155.
-
(2003)
The Quarterly Journal of Economics
, vol.118
, pp. 107-155
-
-
Gompers, P.1
Ishii, J.2
Metrick, A.3
-
40
-
-
12344283925
-
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
-
41
-
-
0002345792
-
The sensitivity of CEO wealth to equity risk: An analysis of the magnitude of determinants
-
Guay, W. (1999). The sensitivity of CEO wealth to equity risk: An analysis of the magnitude of determinants. Journal of Financial Economics, 53, 43-71.
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 43-71
-
-
Guay, W.1
-
42
-
-
58149210589
-
The information content of losses
-
Hayn, C. (1995). The information content of losses. Journal of Accounting and Economics, 20, 125-153.
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 125-153
-
-
Hayn, C.1
-
43
-
-
56249141082
-
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
-
44
-
-
0012583968
-
Boards of directors as an endogenously determined institution: A survey of the economic literature
-
Hermalin, B., & Weisbach, M. (2003). Boards of directors as an endogenously determined institution: A survey of the economic literature. Economic Policy Review, 9, 7-26.
-
(2003)
Economic Policy Review
, vol.9
, pp. 7-26
-
-
Hermalin, B.1
Weisbach, M.2
-
45
-
-
0742321678
-
Limited attention, information disclosure and financial reporting
-
Hirshleifer, D., & Teoh, S. (2003). Limited attention, information disclosure and financial reporting. Journal of Accounting and Economics, 36, 337-386.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 337-386
-
-
Hirshleifer, D.1
Teoh, S.2
-
46
-
-
81355159685
-
The joint effects of corporate governance and regulation on the disclosure of manager-adjusted non-GAAP earnings
-
UT Austin
-
Jennings, R., & Marques, A. (2010). The joint effects of corporate governance and regulation on the disclosure of manager-adjusted non-GAAP earnings. Working paper, UT Austin.
-
(2010)
Working paper
-
-
Jennings, R.1
Marques, A.2
-
47
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency costs and ownership structure
-
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.1
Meckling, W.2
-
48
-
-
20444464511
-
The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis
-
Karamanou, I., & Vafeas, N. (2005). The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research, 43, 453-486.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 453-486
-
-
Karamanou, I.1
Vafeas, N.2
-
49
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. (2002a). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33, 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
50
-
-
0036013276
-
Economic determinants of audit committee independence
-
Klein, A. (2002b). Economic determinants of audit committee independence. The Accounting Review, 77, 435-452.
-
(2002)
The Accounting Review
, vol.77
, pp. 435-452
-
-
Klein, A.1
-
51
-
-
39749188830
-
SEC scrutiny and the evolution of non-GAAP reporting
-
Kolev, K., Marquardt, C., & McVay, S. (2008). SEC scrutiny and the evolution of non-GAAP reporting. The Accounting Review, 83, 157-184.
-
(2008)
The Accounting Review
, vol.83
, pp. 157-184
-
-
Kolev, K.1
Marquardt, C.2
McVay, S.3
-
52
-
-
0032416910
-
Law and finance
-
La Porta, R., Lopez-de-Silanes, F., Schleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106, 1113-1155.
-
(1998)
Journal of Political Economy
, vol.106
, pp. 1113-1155
-
-
la Porta, R.1
Lopez-De-silanes, F.2
Schleifer, A.3
Vishny, R.4
-
53
-
-
34548289334
-
Corporate governance, accounting outcomes, and organizational performance
-
Larcker, D., Richardson, S., & Tuna, I. (2007). Corporate governance, accounting outcomes, and organizational performance. The Accounting Review, 82, 963-1008.
-
(2007)
The Accounting Review
, vol.82
, pp. 963-1008
-
-
Larcker, D.1
Richardson, S.2
Tuna, I.3
-
54
-
-
12344322164
-
Determinants of the size and structure of corporate boards: 1935-2000
-
University of Pittsburgh and Bentley College
-
Lehn, K., Patro, S., & Zhao, M. (2003). Determinants of the size and structure of corporate boards: 1935-2000. Working paper, University of Pittsburgh and Bentley College.
-
(2003)
Working paper
-
-
Lehn, K.1
Patro, S.2
Zhao, M.3
-
55
-
-
0003159891
-
The information contained in the components of earnings
-
Lipe, R. (1986). The information contained in the components of earnings. Journal of Accounting Research, 24, 37-64.
-
(1986)
Journal of Accounting Research
, vol.24
, pp. 37-64
-
-
Lipe, R.1
-
56
-
-
3943101329
-
Earnings informativeness and strategic disclosure: An empirical examination of "non-GAAP" earnings
-
Lougee, B., & Marquardt, C. (2004). Earnings informativeness and strategic disclosure: An empirical examination of "non-GAAP" earnings. The Accounting Review, 79, 769-795.
-
(2004)
The Accounting Review
, vol.79
, pp. 769-795
-
-
Lougee, B.1
Marquardt, C.2
-
57
-
-
33751168456
-
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, 549-574.
-
(2006)
Review of Accounting Studies
, vol.11
, pp. 549-574
-
-
Marques, A.1
-
59
-
-
33745289444
-
Earnings management using classification shifting: An examination of core earnings and special items
-
McVay, S. (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.1
-
60
-
-
33745297445
-
Trading incentives to meet the analyst forecast
-
McVay, S., Nagar, C., & Tang, V. (2006). Trading incentives to meet the analyst forecast. Review of Accounting Studies, 11, 575-598.
-
(2006)
Review of Accounting Studies
, vol.11
, pp. 575-598
-
-
McVay, S.1
Nagar, C.2
Tang, V.3
-
61
-
-
84892702170
-
Estimating standard errors in finance panel data sets: Comparing approaches
-
Petersen, M. (2009). Estimating standard errors in finance panel data sets: Comparing approaches. Review of Financial Studies, 22, 435-480.
-
(2009)
Review of Financial Studies
, vol.22
, pp. 435-480
-
-
Petersen, M.1
-
62
-
-
84896393937
-
Non-GAAP measures: Updated guidance to enhance a company's ability to communicate important information to investors
-
PricewaterhouseCoopers LLP (PwC), (January 20th)
-
PricewaterhouseCoopers LLP (PwC). (2010). Non-GAAP measures: Updated guidance to enhance a company's ability to communicate important information to investors. Dataline (January 20th).
-
(2010)
Dataline
-
-
-
63
-
-
11244287728
-
The walk-down to beatable analyst forecasts: The role of equity issuance and insider trading incentives
-
Richardson, S., Teoh, S. H., & Wysocki, P. (2004). The walk-down to beatable analyst forecasts: The role of equity issuance and insider trading incentives. Contemporary Accounting Research, 21, 885-924.
-
(2004)
Contemporary Accounting Research
, vol.21
, pp. 885-924
-
-
Richardson, S.1
Teoh, S.H.2
Wysocki, P.3
-
64
-
-
0011537245
-
Disclosure regulation in financial markets: Implications of modern finance theory and signaling theory
-
In F. R. Edwards (Ed.), New York: McGraw Hill
-
Ross, S. (1979). Disclosure regulation in financial markets: Implications of modern finance theory and signaling theory. In F. R. Edwards (Ed.). Issues in financial regulation (pp 177-202). New York: McGraw Hill.
-
(1979)
Issues in financial regulation
, pp. 177-202
-
-
Ross, S.1
-
67
-
-
0034733079
-
Board structure and the informativeness of earnings
-
Vafeas, N. (2000). Board structure and the informativeness of earnings. Journal of Accounting and Public Policy, 19, 139-160.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, pp. 139-160
-
-
Vafeas, N.1
-
68
-
-
0040238831
-
Good timing: CEO stock option awards and company news announcements
-
Yermack, D. (1996). Good timing: CEO stock option awards and company news announcements. Journal of Finance, 52, 449-476.
-
(1996)
Journal of Finance
, vol.52
, pp. 449-476
-
-
Yermack, D.1
|