Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”

The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements

Review of Accounting Studies ◽

10.1007/s11142-015-9345-8 ◽

2015 ◽

Vol 21 (1) ◽

pp. 198-250 ◽

Cited By ~ 13

Author(s):

Qianyun Huang ◽

Terrance R. Skantz

Keyword(s):

Information Asymmetry ◽

Earnings Announcements ◽

Street Earnings ◽

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

10.2139/ssrn.1681144 ◽

2011 ◽

Cited By ~ 5

Author(s):

Mary E. Barth ◽

Ian D. Gow ◽

Daniel J. Taylor

Keyword(s):

Street Earnings ◽

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

Review of Accounting Studies ◽

10.1007/s11142-012-9192-9 ◽

2012 ◽

Vol 17 (3) ◽

pp. 526-562 ◽

Cited By ~ 73

Author(s):

Mary E. Barth ◽

Ian D. Gow ◽

Daniel J. Taylor

Keyword(s):

Street Earnings ◽

Ships and marine technology. Ship recycling management systems. Guidelines for selection of ship recyclers (and pro forma contract)

10.3403/30204137u ◽

2015 ◽

Keyword(s):

Management Systems ◽

Ship Recycling ◽

Marine Technology ◽

Pro Forma ◽

Selection Of

Ships and marine technology. Guidelines for Private Maritime Security Companies (PMSC) providing privately contracted armed security personnel (PCASP) on board ships (and pro forma contract)

10.3403/30276393 ◽

2015 ◽

Keyword(s):

Maritime Security ◽

Security Personnel ◽

Marine Technology ◽

Pro Forma ◽

Security Companies

Intelligent transport systems - Cooperative ITS - Test requirements and Protocol Implementation Conformance Statement (PICS) pro forma for CEN ISO/TS 17426

10.3403/30385403u ◽

2019 ◽

Keyword(s):

Transport Systems ◽

Intelligent Transport Systems ◽

Protocol Implementation ◽

Intelligent Transport ◽

Test Requirements ◽

The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP and Analysts Actuals*

10.2139/ssrn.1014087 ◽

2007 ◽

Author(s):

Chima Mbagwu ◽

Gary M. Entwistle ◽

Glenn Feltham

Keyword(s):

Value Relevance ◽

The Quality of Pro Forma Earnings: An Examination of the Adverse Selection Component of the Bid-Ask Spread Around Earnings Announcements*

10.2139/ssrn.1266800 ◽

2008 ◽

Author(s):

Qianyun Huang ◽

Terrance R. Skantz

Keyword(s):

Adverse Selection ◽

Earnings Announcements ◽

Bid Ask Spread ◽

Pro Forma Earnings ◽

Do Managers Use Pro Forma Earnings Disclosures to Cater to Investor Sentiment?*

10.2139/ssrn.1267341 ◽

2008 ◽

Cited By ~ 7

Author(s):

Nerissa C. Brown ◽

Theodore E. Christensen ◽

W. Brooke Elliott ◽

Richard Dean Mergenthaler

Keyword(s):

Investor Sentiment ◽

Pro Forma Earnings ◽

Earnings Disclosures ◽

Do Special Items Encourage 'Special Guidance' of Street Earnings?

10.2139/ssrn.1465074 ◽

2009 ◽

Author(s):

Theodore E. Christensen ◽

Kenneth J. Merkley ◽

Jenny Wu Tucker ◽

Shankar Venkataraman

Keyword(s):

Special Items ◽

Street Earnings