Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-012-9192-9.pdf
Reference53 articles.
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3. Aboody, D., Barth, M. E., & Kasznik, R. (2004b). Firms’ voluntary recognition of stock-based compensation expense. Journal of Accounting Research, 42(2), 123–150.
4. Accounting Principles Board. (1973). Accounting for stock issued to employees. New York, NY: APB.
5. Baik, B., Farber, D. B., & Petroni, K. (2009). Analyst incentives and street earnings. Journal of Accounting Research, 47(1), 1–25.
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