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