Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments
Author:
Affiliation:
1. Graduate School of Management University of California at Davis Davis California USA
2. Department of Accountancy and Finance University of Otago Dunedin Otago New Zealand
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12527
Reference74 articles.
1. Do analysts' earnings forecasts incorporate information in prior stock price changes?
2. 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"
3. Do Bright-Line Earnings Surprises Really Affect Stock Price Reactions?
4. The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings
5. The real effects of share repurchases
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