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Profit or Prophet? A Case Study of the Reporting of Non-GAAP Earnings by Australian Banks

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  • Julie Sek & Stephen Taylor

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  • Julie Sek & Stephen Taylor, 2011. "Profit or Prophet? A Case Study of the Reporting of Non-GAAP Earnings by Australian Banks," Australian Accounting Review, CPA Australia, vol. 21(4), pages 327-339, December.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:4:p:327-339
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00153.x
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    References listed on IDEAS

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    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.
    2. Mark T. Bradshaw & Richard G. Sloan, 2002. "GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 40(1), pages 41-66, March.
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    Cited by:

    1. 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.
    2. Yang, Yiru & Abeysekera, Indra, 2019. "Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 167-185.

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