Empirical Evidence on Recent Trends in Pro Forma Reporting
This study provides descriptive evidence on the controversial trend adopted by many firms in recent years of reporting earnings figures on a pro forma basis. pro forma earnings exclude normal income statement items that managers deem to be nonrecurring or nonrepresentative of ongoing operations. We...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2004
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/966 http://dx.doi.org/10.2308/acch.2004.18.1.27 |
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| Institution: | Singapore Management University |
| Language: | English |