Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”

2019 ◽  
Vol 46 ◽  
pp. 100432 ◽  
Author(s):  
Felix Thielemann ◽  
Tami Dinh
Keyword(s):  
Regulation G ◽  
Earnings Disclosures

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

2008 ◽  
Author(s):  
Nerissa C. Brown ◽  
Theodore E. Christensen ◽  
W. Brooke Elliott ◽  
Richard Dean Mergenthaler
Keyword(s):  
Investor Sentiment ◽  
Pro Forma Earnings ◽  
Earnings Disclosures ◽  
Pro Forma

Post-regulation G findings

2009 ◽  
Vol 21 (2) ◽  
pp. 100-106 ◽  
Author(s):  
Linda Campbell ◽  
Marshall K. Pitman
Keyword(s):  
Regulation G

The informativeness of non-GAAP earnings after Regulation G?

2016 ◽  
Vol 18 ◽  
pp. 184-192 ◽  
Author(s):  
Shin-Rong Shiah-Hou ◽  
Yi-Yun Teng
Keyword(s):  
Regulation G

IFRS non-GAAP earnings disclosures and fair value measurement

2016 ◽  
Vol 56 (1) ◽  
pp. 59-97 ◽  
Author(s):  
Lance Malone ◽  
Ann Tarca ◽  
Marvin Wee
Keyword(s):  
Fair Value ◽  
Fair Value Measurement ◽  
Value Measurement ◽  
Earnings Disclosures
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