The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

By Asher Curtis, Sarah E. McVay, Benjamin C. Whipple. 2014

165 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/44ba3340ed625aba6cacca50edf92a8ff89154bd

Citations in the corpus

• Analysts’ GAAP earnings forecasts and their implications for accounting research (2018, unknown): “Although some studies find evidence consistent with non-GAAP reporting being primarily motivated by incentives to inform investors (e.g., Gu and Chen, 2004; Curtis et al., 2014), most conclude that nonGAAP reporting is at least partially motivated by opportunism, such as benchmark beating (e.”