The determinants and informativeness of non-GAAP revenue disclosures
Most research on non-GAAP financial measures focuses on earnings or earnings per share,
although non-GAAP revenue disclosure has recently attracted SEC scrutiny. It is unclear ex …
although non-GAAP revenue disclosure has recently attracted SEC scrutiny. It is unclear ex …
On the potential outcomes of standardizing non-GAAP financial measures: Evidence from the REIT industry
Various organizations, including the FASB, have recently considered standardizing non-
GAAP financial measures. To examine potential outcomes of such standardization efforts …
GAAP financial measures. To examine potential outcomes of such standardization efforts …
Segment Profit/Loss and the Limitations of a “Management Approach”
GAAP's “Management Approach” to segment reporting (ASC 280) requires firms to report
segment profit/loss as the measure managers use when allocating resources internally …
segment profit/loss as the measure managers use when allocating resources internally …
[图书][B] The impact of adjusted earnings practices on firm performance
J McKenna - 2022 - search.proquest.com
ABSTRACT “Show me the incentive and I will show you the outcome”. Charlie Munger The
use of adjusted earnings as a presentation alternative to GAAP earnings is intended to help …
use of adjusted earnings as a presentation alternative to GAAP earnings is intended to help …
Do two wrongs make a right? Strategically forecasting EPS through inaccurate share forecasts
Z Kaplan, NT Marshall, JD Mathis… - … forecasting EPS through …, 2024 - papers.ssrn.com
We provide the first evidence on the properties of analysts' share forecasts, the denominator
of EPS forecasts. We find share forecasts are highly inaccurate, less accurate even than …
of EPS forecasts. We find share forecasts are highly inaccurate, less accurate even than …