Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R

By Mary E. Barth, Ian D. Gow, Daniel J. Taylor. Review of accounting studies, 2012

145 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8420b40c19dd9fa557bae1c2359098a9788e3f8e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Benjamin C. Whipple
2. Theodore E. Christensen
3. Kurt H. Gee
4. Mark Bradshaw
5. Sarah E. McVay
6. Eric C. So
7. Martin Walker
8. Reuven Lehavy

In Finance

1. Benjamin C. Whipple
2. Kurt H. Gee
3. Mark Bradshaw
4. Theodore E. Christensen
5. Eric C. So
6. Reuven Lehavy
7. Martin Walker
8. Jeffery Abarbanell

In Strategy and Management

1. Theodore E. Christensen
2. Kurt H. Gee
3. Benjamin C. Whipple
4. Mark Bradshaw
5. Sarah E. McVay
6. Eric C. So
7. Reuven Lehavy
8. Jeffery Abarbanell

Citations in the corpus

• Analysts’ GAAP earnings forecasts and their implications for accounting research (2018, background): “…most conclude that nonGAAP reporting is at least partially motivated by opportunism, such as benchmark beating (e.g., Doyle et al., 2003; Baik et al., 2009; Black and Christensen, 2009; Frankel et al., 2011; Brown et al., 2012a; Barth et al., 2012; Doyle et al., 2013; Christensen et al., 2014).”
• The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains (2014, unknown): “9 Although the focus of our study is on transitory items, other studies examine the exclusion of “other” nontransitory item exclusions such as amortization expense and stock-based compensation expense, finding evidence consistent with opportunistically motivated disclosures of non-GAAP earnings (e.g”