Disentangling Managers’ and Analysts’ Non-GAAP Reporting
Author:
Affiliation:
1. Isenberg School of Management; University of Massachusetts Amherst
2. J. M. Tull School of Accounting, Terry College of Business; University of Georgia
3. Graduate School of Business; Stanford University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/1475-679X.12206/fullpdf
Reference45 articles.
1. Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs);Baik;The Accounting Review,2008
2. Analysts’ Incentives and Street Earnings;Baik;Journal of Accounting Research,2009
3. Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R;Barth;Review of Accounting Studies,2012
4. Discussion of ‘Are Investors Misled by “Pro Forma” Earnings?’;Berger;Contemporary Accounting Research,2005
5. The Financial Reporting Environment: Review of the Recent Literature;Beyer;Journal of Accounting and Economics,2010
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