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A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"

Bradshaw, Mark T. - In: Journal of accounting & economics 36 (2003) 1/3, pp. 321-335

Persistent link: https://www.econbiz.de/10001930284

A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"

Bradshaw, Mark T. - In: Review of accounting studies 16 (2011) 3, pp. 528-538

Persistent link: https://www.econbiz.de/10009300539

Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP

Bradshaw, Mark T.; Miller, Gregory S. - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 233-263

Persistent link: https://www.econbiz.de/10003708132

Discussion of "Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP"

Wu, Joanna Shuang - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 265-270

Persistent link: https://www.econbiz.de/10003708136

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10011904756

Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research

Bradshaw, Mark - 2018

We examine analysts' GAAP earnings forecasts and illustrate their usefulness in two prominent research settings. First, we find that the availability of GAAP forecasts has increased dramatically since 2003, and they are now available for most I/B/E/S-covered firms. Next, we utilize GAAP...

Persistent link: https://www.econbiz.de/10012937955

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Hopkins, Patrick E. - 2014

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association responded to the SEC's July 13, 2007 proposal to accept financial statements prepared in accordance with International Financial Reporting Standards (IFRS) from...

Persistent link: https://www.econbiz.de/10012709164

The Accrual Anomaly

Dechow, Patricia - 2011

This paper provides a practitioner-oriented review of the accrual anomaly in Sloan (1996) and related subsequent research. We begin with two simple examples that illustrate the computation and interpretation of accruals. We next review Sloan's (1996) original paper and related subsequent...

Persistent link: https://www.econbiz.de/10013128072

Has goodwill accounting gone bad?

Li, Kevin K.; Sloan, Richard G. - In: Review of accounting studies 22 (2017) 2, pp. 964-1003

Persistent link: https://www.econbiz.de/10011690402