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GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

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  • Mark T. Bradshaw
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    Article provided by Wiley Blackwell in its journal Journal of Accounting Research.

    Volume (Year): 40 (2002)
    Issue (Month): 1 (03)
    Pages: 41-66

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    Handle: RePEc:bla:joares:v:40:y:2002:i:1:p:41-66

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    Cited by:
    1. Elizabeth Demers & Clara Vega, 2009. "Soft Information in Earnings Announcements: News or Noise?," 2009 Meeting Papers 80, Society for Economic Dynamics.
    2. Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008. "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers 2008/21, Department of Business and Management Science, Norwegian School of Economics.
    3. Christophe, Stephen E. & Ferri, Michael G. & Hsieh, Jim, 2010. "Informed trading before analyst downgrades: Evidence from short sellers," Journal of Financial Economics, Elsevier, vol. 95(1), pages 85-106, January.
    4. M. Shibley Sadique & M. Arifur Rahman, 2013. "Investor reaction to strategic emphasis on earnings numbers: An empirical study," Contemporary Economics, University of Finance and Management in Warsaw, vol. 7(3), October.
    5. Ramnath, Sundaresh & Rock, Steve & Shane, Philip, 2008. "The financial analyst forecasting literature: A taxonomy with suggestions for further research," International Journal of Forecasting, Elsevier, vol. 24(1), pages 34-75.
    6. Susan M. Albring & María T. Cabán-García & Jacqueline L. Reck, 2010. "The value relevance of a non-GAAP performance metric to the capital markets," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(3), pages 264-284, August.
    7. Ciccone, Stephen J., 2005. "Trends in analyst earnings forecast properties," International Review of Financial Analysis, Elsevier, vol. 14(1), pages 1-22.
    8. Andersson, Patric & Hellman, Niclas, 2004. "The impact of pro forma profits on analyst forecasts: Some experimental evidence," Working Paper Series in Business Administration 2004:5, Stockholm School of Economics.
    9. Chih-Jen Huang, 2010. "The joint decision to manage earnings through discretionary accruals and asset sales around insider trading: Taiwan evidence," Journal of Economics and Finance, Springer, vol. 34(3), pages 308-325, July.
    10. Essam Elshafie & Ai-Ru Yen & Minna Yu, 2010. "The association between pro forma earnings and earnings management," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(2), pages 139-155, May.
    11. Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010. "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers 2064, Stanford University, Graduate School of Business.
    12. Misund, Bård & Asche, Frank & Osmundsen, Petter, 2008. "Industry upheaval and valuation: Empirical evidence from the international oil and gas industry," The International Journal of Accounting, Elsevier, vol. 43(4), pages 398-424, December.
    13. Edward J. Riedl & Suraj Srinivasan, 2007. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items," Harvard Business School Working Papers 09-031, Harvard Business School.
    14. Gu, Zhaoyang & Xue, Jian, 2008. "The superiority and disciplining role of independent analysts," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 289-316, August.
    15. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
    16. Jeong-Bon Kim & Roland Lipka & Heibatollah Sami, 2012. "Portfolio performance and accounting measures of earnings: an alternative look at usefulness," Review of Quantitative Finance and Accounting, Springer, vol. 38(1), pages 87-107, January.
    17. Gary Entwistle & Glenn Feltham & Chima Mbagwu, 2006. "Misleading Disclosure of Pro Forma Earnings: An Empirical Examination," Journal of Business Ethics, Springer, vol. 69(4), pages 355-372, December.
    18. Doyle, Jeffrey T. & Jennings, Jared N. & Soliman, Mark T., 2013. "Do managers define non-GAAP earnings to meet or beat analyst forecasts?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 40-56.
    19. Elizabeth Demers & Clara Vega, 2008. "Soft information in earnings announcements: news or noise?," International Finance Discussion Papers 951, Board of Governors of the Federal Reserve System (U.S.).

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