Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures-Reference-Cited by-同舟云学术

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Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures

Published:2022-01-20 Issue:3-4 Volume:49 Page:588-624
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:Business Fin & Account

Author:

Clatworthy Mark A.¹,Ho Tuan¹,Zhu Jude Mengzhu²

Affiliation:

1. School of Accounting and Finance University of Bristol Bristol UK

2. School of Management University of Bath Bath UK

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12589

Reference46 articles.

1. Letting the "Tail Wag the Dog": The Debate over GAAP versus Street Earnings Revisited Discussion of "Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited" Discussion of "Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited"

2. How Much New Information Is There in Earnings?

3. Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts

4. Financial accounting in the banking industry: A review of the empirical literature

5. Disentangling Managers’ and Analysts’ Non-GAAP Reporting

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