The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Year of publication: |
March 2016
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Authors: | Huang, Qianyun ; Skantz, Terrance R. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 1, p. 198-250
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Subject: | Information asymmetry | Pro forma earnings | Street earnings | Non-GAAP earnings | Adverse selection | Earnings precision | Asymmetrische Information | Asymmetric information | Gewinn | Profit | Ankündigungseffekt | Announcement effect | Informationswert | Information value | Gewinnprognose | Earnings announcement | Lohn | Wages | Bilanzpolitik | Accounting policy | Adverse Selektion | Bilanzierungsgrundsätze | Accounting standards | Börsenkurs | Share price |
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