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Discussion of US Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets

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  • Paraskevi Vicky Kiosse

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  • Paraskevi Vicky Kiosse, 2009. "Discussion of US Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 327-335, April.
    • Handle: RePEc:bla:jbfnac:v:36:y:2009:i:3-4:p:327-335
    DOI: 10.1111/j.1468-5957.2009.02129.x
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    References listed on IDEAS

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    1. David Burgstahler & Michael Eames, 2006. "Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5-6), pages 633-652.
    2. 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.
    3. Dan S. Dhaliwal & Cristi A. Gleason & Lillian F. Mills, 2004. "Last†Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 431-459, June.
    4. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    5. Dirk E. Black & Theodore E. Christensen, 2009. "US Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Targets," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3-4), pages 297-326.
    6. David Burgstahler & Michael Eames, 2006. "Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 633-652, June.
    7. 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.
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    Cited by:

    1. Cheng‐Hsun Lee, 2022. "Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 111-139, January.

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