Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items* : Financial Statement Presentation

By Edward J. Riedl, Suraj Srinivasan. 2009

159 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/63e8682d389582791ec6e67dcde3a8928d4bb633

Citations in the corpus

• The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains (2014, unknown): “…firms have a pattern of transitory items (Elliott and Hanna 1996; Black et al. 2000) and thus it is possible that within these firms, gains exhibit positive autocorrelation with future net income, and that the disclosure choice varies for this reason (Choi et al. 2007; Riedl and Srinivasan 2010).”
• Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R (2012, unknown): “Riedl and Srinivasan (2010) find evidence that the presentation of special items on the income statement or in the footnotes is affected by the predictive ability of the item, but prior research suggests that even the identification of an item as ‘‘special’’ often reflects opportunistic motivations…”