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The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports
Butler, Marty; Kraft, Arthur; Weiss, Ira S. - In: Journal of Accounting and Economics 43 (2007) 2-3, pp. 181-217
Persistent link: https://www.econbiz.de/10005492745
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Rounding-up in reported EPS, behavioral thresholds, and earnings management
Das, Somnath; Zhang, Huai - In: Journal of Accounting and Economics 35 (2003) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10005492288
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The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai; Zheng, Liu - In: Journal of Accounting and Economics 51 (2011) 1, pp. 186-202
Regulation G requires all companies to quantitatively reconcile pro forma earnings with GAAP earnings. This paper provides three findings related to the impact of reconciliations on mispricing of pro forma earnings. First, prior to Reg G, we find that mispricing of pro forma earnings is limited...
Persistent link: https://www.econbiz.de/10010572425
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The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai; Zheng, Liu - In: Journal of Accounting and Economics 51 (2011) 1-2, pp. 186-202
Regulation G requires all companies to quantitatively reconcile pro forma earnings with GAAP earnings. This paper provides three findings related to the impact of reconciliations on mispricing of pro forma earnings. First, prior to Reg G, we find that mispricing of pro forma earnings is limited...
Persistent link: https://www.econbiz.de/10008871623