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- W2158901829 endingPage "288" @default.
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- W2158901829 abstract "This article explores whether pro forma earnings, GAAP earnings, and I/B/E/S earnings are value relevant and, more important, which in comparative terms has the greatest value relevance. In addition to using actual pro forma measures contained in earnings press releases of Standard and Poor's (S&P) 500 firms, our design employs both traditional price and returns association models and incorporates both current and future measures of earnings. We find for the full period, 2000 through 2004, that all three earnings measures are value relevant. We further find that pro forma earnings are significantly more value relevant than Institutional Broker's Estimate System (I/B/E/S) earnings, which in turn are more value relevant than Generally Accepted Accounting Principles (GAAP) earnings. These results are robust to several alternate model specifications as well as to controlling for measures of opportunistic reporting." @default.
- W2158901829 created "2016-06-24" @default.
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- W2158901829 creator A5065413190 @default.
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- W2158901829 date "2010-04-01" @default.
- W2158901829 modified "2023-09-30" @default.
- W2158901829 title "The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP, and I/B/E/S Earnings" @default.
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- W2158901829 doi "https://doi.org/10.1177/0148558x1002500205" @default.
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