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Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures

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Author Info
Jeffrey Miller ()
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File URL: http://hdl.handle.net/10.1007/s10551-008-9903-0
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Publisher Info
Article provided by Springer in its journal Journal of Business Ethics.

Volume (Year): 89 (2009)
Issue (Month): 1 (May)
Pages: 3-10
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Handle: RePEc:kap:jbuset:v:89:y:2009:i:1:p:3-10

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Web page: http://www.springerlink.com/link.asp?id=100281

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords: ethics; voluntary disclosure; preannouncements; earnings forecasts; pro forma disclosures;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Bhattacharya, Nilabhra & Black, Ervin L. & Christensen, Theodore E. & Larson, Chad R., 2003. "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 285-319, December. [Downloadable!] (restricted)
  2. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December. [Downloadable!] (restricted)
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  3. 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. [Downloadable!] (restricted)
  4. Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 173-204, June. [Downloadable!] (restricted)
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