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The Timing of Quarterly ‘Pro Forma’ Earnings Announcements

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  • Nerissa C. Brown
  • Theodore E. Christensen
  • W. Brooke Elliott

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  • Nerissa C. Brown & Theodore E. Christensen & W. Brooke Elliott, 2012. "The Timing of Quarterly ‘Pro Forma’ Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 39(3-4), pages 315-359, April.
    • Handle: RePEc:bla:jbfnac:v:39:y:2012:i:3-4:p:315-359
    DOI: j.1468-5957.2012.02281.x
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    File URL: http://hdl.handle.net/10.1111/j.1468-5957.2012.02281.x
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    Cited by:

    1. Black, D.E. & Christensen, T.E., 2018. "Policy implications of research on non-GAAP reporting," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 1-7.
    2. Qianyun Huang & Terrance R. Skantz, 2016. "The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements," Review of Accounting Studies, Springer, vol. 21(1), pages 198-250, March.
    3. Bradshaw, Mark T. & Christensen, Theodore E. & Gee, Kurt H. & Whipple, Benjamin C., 2018. "Analysts’ GAAP earnings forecasts and their implications for accounting research," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 46-66.

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