Empirical Evidence on Recent Trends in Pro Forma Reporting

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...

Saved in:

書目詳細資料
Main Authors:	BHATTACHARYA, Nilabhra, Black, Erv, Christensen, Ted, Mergenthaler, Rick
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2004
主題:	Accounting Corporate Finance
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/966 http://dx.doi.org/10.2308/acch.2004.18.1.27
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

相似書籍

Who Trades on Pro Forma Earnings Information?
由: BHATTACHARYA, Nilabhra, et al.
出版: (2007)

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data
由: BHATTACHARYA, Nilabhra, et al.
出版: (2007)

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
由: BHATTACHARYA, Nilabhra, et al.
出版: (2003)

Investors’ Trade Size and Trading Responses Around Earnings Announcements: An Empirical Investigation.
由: BHATTACHARYA, Nilabhra
出版: (2001)

Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs
由: BHATTACHARYA, Nilabhra, et al.
出版: (2008)

Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs
由: BHATTACHARYA, Nilabhra, et al.
出版: (2008)

R&D Reporting Rule and Firm Efficiency
由: Bhattacharya, Nilabhra, et al.
出版: (2013)

R&D Reporting Rule and Firm Efficiency
由: Bhattacharya, Nilabhra, et al.
出版: (2012)

Does earnings quality affect information asymmetry? Evidence from trading costs
由: BHATTACHARYA, Nilabhra, et al.
出版: (2012)

Budget-Related Behavior in Public Sector Organizations: Some Empirical Evidence
由: Williams, John Joseph, et al.
出版: (1990)

The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs
由: BHATTACHARYA, Nilabhra, et al.
出版: (2010)

Leveling the playing field between large and small institutions: Evidence from the SEC’s XBRL mandate
由: BHATTACHARYA, Nilabhra, et al.
出版: (2018)

R&D Reporting Rule and Firm Efficiency
由: BHATTACHARYA, Nilabhra, et al.
出版: (2012)

The valuation impact of reconciling pro forma earnings to GAAP earnings
由: Zhang, Huai, et al.
出版: (2013)

Financial Reporting Changes and Internal Information Environment: Evidence from SFAS 142
由: CHENG, Qiang, et al.
出版: (2014)

Financial Reporting Changes and Internal Information Environment: Evidence from SFAS 142
由: CHENG, Qiang, et al.
出版: (2015)

Family control and financial reporting quality in the Philippines: An empirical analysis
由: Del Mundo, Daniel Jan E., et al.
出版: (2008)

The Expectation Gap between Investment Analysis and Auditors: Some Empirical Evidence
由: LOW, Aik Meng, et al.
出版: (1988)

Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses
由: CHUNG, Sung Gon, et al.
出版: (2012)

Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses
由: CHUNG, Sung Gon, et al.
出版: (2013)

Does increased board independence reduce earnings management? Evidence from recent regulatory reforms
由: CHENG, Qiang, et al.
出版: (2015)

Does increased board independence reduce earnings management? Evidence from the recent regulatory reform
由: CHEN, Xia, et al.
出版: (2015)

Assessing the Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159's Reported Gains and Losses
由: OW YONG, Kevin, et al.
出版: (2012)

Does Foreign Company's Shortcut to Wall Street Cut Short their Financial Reporting Quality? Evidence from Chinese Reverse Mergers
由: CHEN, Kun-chih, et al.
出版: (2012)

Does Foreign Company's Shortcut to Wall Street Cut Short their Financial Reporting Quality? Evidence from Chinese Reverse Mergers
由: CHEN, Kun-chih, et al.
出版: (2012)

Empirical Investigation of the Factors Affecting Set Results
由: Hian, Chye Koh, et al.
出版: (1997)

The Cost of Going Public: An Empirical Study of Accounting Treatment
由: FOO, See Liang, et al.
出版: (1988)

Direct and mediated associations among earnings quality, information asymmetry and the cost of equity
由: BHATTACHARYA, Nilabhra, et al.
出版: (2012)

Forma: Notes
由: Acuña, Arbeen R.
出版: (2024)

The applicability of the proposed accreditation of external auditors of publicly listed companies and their additional reporting requirements
由: Castillo, Jhoanna Paula, et al.
出版: (2002)

Directors' Evaluation of Diagnostic and Non-diagnostic Evidence
由: SEOW, Jean Lin
出版: (2013)

Accounting conservatism, profitability, and firm value: Evidence from Philippine publicly listed firms
由: Mendoza, Tereynz Paul D.
出版: (2020)

Financial Reporting in Singapore: Cases and Readings
由: SUWARDY, Themin
出版: (2003)

Financial Reporting in Singapore: Cases and Readings
由: SUWARDY, Themin
出版: (2005)

An examination of proprietary costs and their impact on the quality of financial reporting for domestic publicly listed firms for year 2000-2004
由: Boncan, Athena, et al.
出版: (2006)

Evidence of Method Effects in Budget-Related Behavior Research
由: Seaman, Alfred E., et al.
出版: (2002)

Evidence of Method Effects in Budget-Related Behavior Research
由: Seaman, Alfred E., et al.
出版: (2002)

Cross-Listings and Corporate Cash Savings: International Evidence
由: KUSNADI, Yuanto
出版: (2014)

Effect of corporate governance mechanism on the earnings management strategies: Empirical evidence from publicly listed industrial firms in the Philippines
由: Acuin, Cholly Q.
出版: (2021)

Ownership Structure and Quality of Financial Reporting
由: Han, Soongsoo (Sam)
出版: (2004)