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Analysts’ GAAP earnings forecasts and their implications for accounting research

Citations

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Cited by:

  1. Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019. "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, vol. 24(2), pages 629-664, June.
  2. Florian Meier, 2020. "The Age of Cheap Money and Passive Investing: Are Pro Forma Earnings Value Relevant?," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(2), pages 1-1.
  3. Hsu, Charles & Wang, Rencheng & Whipple, Benjamin C., 2022. "Non-GAAP earnings and stock price crash risk," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  4. Lin, Shu & Xia, Hui Harry & Ryabova, Tatyana, 2020. "The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  5. John R. M. Hand & Henry Laurion & Alastair Lawrence & Nicholas Martin, 2022. "Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds," Review of Accounting Studies, Springer, vol. 27(4), pages 1389-1420, December.
  6. Jason V. Chen & Kurt H. Gee & Jed J. Neilson, 2021. "Disclosure Prominence and the Quality of Non‐GAAP Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 163-213, March.
  7. Dirk E. Black & Ervin L. Black & Theodore E. Christensen & Kurt H. Gee, 2022. "Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements," Management Science, INFORMS, vol. 68(2), pages 1353-1377, February.
  8. Chen, Han-Chung & Lee, Yen-Jung & Lo, Sheng-Yi & Yu, Yong, 2021. "Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  9. Claudia Arena & Simona Catuogno & Nicola Moscariello, 2021. "The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 655-684, September.
  10. Corinne Bessieux-Ollier & Grégoire Davrinche & Guillaume Dumas, 2022. "L'adaptation de la communication financière face à la crise COVID : le cas des résultats non-GAAP," Post-Print hal-03948560, HAL.
  11. Stephen Taylor & Alex Tong, 2020. "How efficient is the market for Australian firms’ earnings information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4225-4255, December.
  12. Laurion, Henry, 2020. "Implications of Non-GAAP earnings for real activities and accounting choices," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  13. Zachary Kaplan & Xiumin Martin & Yifang Xie, 2021. "Truncating Optimism," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1827-1884, December.
  14. Corinne Bessieux-Ollier & Grégoire Davrinche & Guillaume Dumas, 2022. "L'adaptation de la communication financière face à la crise COVID : le cas des résultats non-GAAP," Post-Print hal-03948567, HAL.
  15. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
  16. Robert Kim, 2023. "Do more able managers provide better non‐GAAP earnings?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1983-2012, June.
  17. Nilabhra Bhattacharya & Theodore E. Christensen & Qunfeng Liao & Bo Ouyang, 2022. "Can short sellers constrain aggressive non-GAAP reporting?," Review of Accounting Studies, Springer, vol. 27(2), pages 391-440, June.
  18. Novia (Xi) Chen & Peng-Chia Chiu & Terry Shevlin & Jiani Wang, 2023. "Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions," Management Science, INFORMS, vol. 69(5), pages 3100-3120, May.
  19. Theodore E. Christensen & Enrique Gomez & Matthew Ma & Jing Pan, 2021. "Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment," Review of Accounting Studies, Springer, vol. 26(1), pages 172-217, March.
  20. Stephen Taylor & Alex Tong, 2023. "How important are semi‐annual earnings announcements? An information event perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3585-3607, September.
  21. Mark A. Clatworthy & Tuan Ho & Jude Mengzhu Zhu, 2022. "Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 588-624, March.
  22. Brian Bratten & Stephannie Larocque & Teri Lombardi Yohn, 2023. "Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts," Management Science, INFORMS, vol. 69(8), pages 4790-4809, August.
  23. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
  24. Mark Wallis, 2023. "Why Do Analysts use a Zero Forecast for Other Comprehensive Income?," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 1074-1115, December.
  25. Ting Zhang & So Yean Kwack & Yi Si & Gaoliang Tian, 2023. "Non‐GAAP earnings reporting following going‐concern opinions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3217-3252, September.
  26. Partha Mohanram & Brian White & Wuyang Zhao, 2020. "Stock-based compensation, financial analysts, and equity overvaluation," Review of Accounting Studies, Springer, vol. 25(3), pages 1040-1077, September.
  27. Sascha B. Herr & Peter Lorson & Jochen Pilhofer, 2022. "Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals," Schmalenbach Journal of Business Research, Springer, vol. 74(3), pages 389-451, September.
  28. Thielemann, Felix & Dinh, Tami, 2019. "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
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