Do managers define non-GAAP earnings to meet or beat analyst forecasts?-Reference-Cited by-同舟云学术

Do managers define non-GAAP earnings to meet or beat analyst forecasts?

Published:2013-07 Issue:1 Volume:56 Page:40-56
ISSN:0165-4101
Container-title:Journal of Accounting and Economics
language:en
Short-container-title:Journal of Accounting and Economics

Author:

Doyle Jeffrey T.,Jennings Jared N.,Soliman Mark T.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference42 articles.

1. Abarbanell, J., Lehavy, R., 2002. Differences in Commercial Database Reported Earnings: Implications for Empirical Research. Working Paper. University of North Carolina and University of Michigan.

2. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and/or underreaction in analysts' earnings forecasts;Abarbanell;Journal of Accounting and Economics,2003

3. Letting the ‘tail wag the dog’: the debate over GAAP versus street earnings revisited;Abarbanell;Contemporary Accounting Research,2007

4. On the information role of stock recommendation revisions;Altinkilic;Journal of Accounting and Economics,2009

5. Discussion of why do EPS forecast error and dispersion not vary with scale? Implications for analysts and managerial behavior;Ball;Journal of Accounting Research,2011

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