1. On the definition, measurement, and use of the free cash flow concept in financial reporting and analysis: A review and recommendations;Adams;Journal of Accounting and Finance,2017
2. Who trades on pro forma earnings information?;Bhattacharya;The Accounting Review,2007
3. Has the regulation of pro forma reporting in the US changed investors’ perceptions of pro forma earnings disclosures?;Black;Journal of Business Finance and Accounting,2012
4. Policy implications of research on non-GAAP reporting;Black,2018
5. A roadmap to non-GAAP financial measures;Deloitte,2019