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- W2022731112 abstract "By analyzing a carefully constructed earnings announcements sample that discloses a ‘pro forma’ earnings number, Bhattacharya et al. (J. Account. Econom. 36 (1–3) (2003)) contribute to recent research documenting increasing differences between earnings as defined by generally accepted accounting principles (GAAP) and alternative earnings definitions followed by capital markets. The paper provides interesting descriptive data on pro forma earnings per share relative to both GAAP earnings per share and actual earnings per share as tracked by I/B/E/S. Also, the authors conduct tests of the relative informativeness and persistence of these three earnings measures. Econometric and data limitations inhibit the inferences that can be drawn from some of these tests." @default.
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- W2022731112 date "2003-12-01" @default.
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- W2022731112 title "A discussion of ‘Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings’" @default.
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- W2022731112 doi "https://doi.org/10.1016/j.jacceco.2003.09.002" @default.
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