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

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  • Bhattacharya, Nilabhra
  • Black, Ervin L.
  • Christensen, Theodore E.
  • Larson, Chad R.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-4B8BSTN-3/2/2f27509090e5cf552f73ff4a0da815e2
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 36 (2003)
    Issue (Month): 1-3 (December)
    Pages: 285-319

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    Handle: RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:285-319

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    Web page: http://www.elsevier.com/locate/jae

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    References

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    1. Vuong, Quang H, 1989. "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses," Econometrica, Econometric Society, vol. 57(2), pages 307-33, March.
    2. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    3. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    4. Brown, Lawrence D. & Hagerman, Robert L. & Griffin, Paul A. & Zmijewski, Mark E., 1987. "An evaluation of alternative proxies for the market's assessment of unexpected earnings," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 159-193, July.
    5. Kormendi, Roger & Lipe, Robert, 1987. "Earnings Innovations, Earnings Persistence, and Stock Returns," The Journal of Business, University of Chicago Press, vol. 60(3), pages 323-45, July.
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    Cited by:
    1. Zhang, Huai & Zheng, Liu, 2011. "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 186-202, February.
    2. 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.
    3. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    4. Frédéric Pourtier, 2005. "Les informations comparatives publiées par les groupes de sociétés lors de changements des périmètres de consolidation," Post-Print halshs-00581279, HAL.
    5. 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.
    6. 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.
    7. Gilberto Loureiro & Alvaro G. Taboada, 2013. "Do Improvements in the Information Environment Affect Real Investment Decisions?," NIPE Working Papers 20/2013, NIPE - Universidade do Minho.
    8. 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.
    9. 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.
    10. Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "The Impact of Media Attention on the Use of Alternative Earnings Measures," ERIM Report Series Research in Management ERS-2007-073-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.
    11. Allee, Kristian D. & Bhattacharya, Nilabhra & Black, Ervin L. & Christensen, Theodore E., 2007. "Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 201-222, April.
    12. Higgins, Huong, 2013. "Can securities analysts forecast intangible firms’ earnings?," International Journal of Forecasting, Elsevier, vol. 29(1), pages 155-174.
    13. François Aubert, Gary Grudnitski, 2012. "Analysts' estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe Purpose – The purpose of this paper is to examine whether mandatory adoption of Interna," Review of Accounting and Finance, Emerald Group Publishing, vol. 1(1), pages 53-72, February.
    14. 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.).
    15. Elizabeth Demers & Clara Vega, 2009. "Soft Information in Earnings Announcements: News or Noise?," 2009 Meeting Papers 80, Society for Economic Dynamics.
    16. Bradshaw, Mark T., 2003. "A discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings'," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 321-335, December.
    17. Jeffrey Miller, 2009. "Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures," Journal of Business Ethics, Springer, vol. 89(1), pages 3-10, May.

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