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Disentangling Managers’ and Analysts’ Non‐GAAP Reporting

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. Yu-An Chen & Ann F. Medinets & Dan Palmon, 2022. "Disclosure regulations work: The case of regulation G," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1037-1062, April.
  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. Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022. "Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts," Accounting, Organizations and Society, Elsevier, vol. 100(C).
  5. Bansal, Manish & Kumar, Ashish & Bhattacharyya, Asit & Bashir, Hajam Abid, 2023. "Predictors of revenue shifting and expense shifting: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  6. Bloomfield, Matthew & Gipper, Brandon & Kepler, John D. & Tsui, David, 2021. "Cost shielding in executive bonus plans," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  7. Zalata, Alaa Mansour & Abdelfattah, Tarek, 2021. "Non-executive female directors and earnings management using classification shifting," Journal of Business Research, Elsevier, vol. 134(C), pages 301-315.
  8. 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.
  9. Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019. "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 249-266.
  10. Chen, Xia & Jiang, Xuejun & Lu, Louise Yi & Yu, Yangxin, 2021. "Local political corruption and Firm's non-GAAP reporting," Journal of Corporate Finance, Elsevier, vol. 70(C).
  11. Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
  12. 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).
  13. 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.
  14. Christopher Armstrong & Jacky Chau & Christopher D. Ittner & Jason J. Xiao, 2025. "Earnings per share targets and CEO incentives," Review of Accounting Studies, Springer, vol. 30(1), pages 156-201, March.
  15. 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.
  16. Stephen P. Baginski & John L. Campbell & Patrick W. Ryu & James D. Warren, 2023. "The association between current earnings surprises and the ex post bias of concurrently issued management forecasts," Review of Accounting Studies, Springer, vol. 28(4), pages 2104-2149, December.
  17. Mary Ellen Carter & Luann J. Lynch & Melissa A. Martin, 2022. "Board Committee Overlap and the Use of Earnings in CEO Compensation Contracts," Management Science, INFORMS, vol. 68(8), pages 6268-6297, August.
  18. Laurion, Henry, 2020. "Implications of Non-GAAP earnings for real activities and accounting choices," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  19. Dinh, Tami & Kang, Helen & Zhao, Chang, 2024. "Non-IFRS earnings information in financial highlights of annual reports," Advances in accounting, Elsevier, vol. 67(C).
  20. Laurion, Henry & Sloan, Richard, 2022. "When does forecasting GAAP earnings entail unreasonable effort?," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  21. Liu, Junjun, 2024. "Macroeconomic uncertainty and non-GAAP disclosure," Finance Research Letters, Elsevier, vol. 60(C).
  22. Carol Anilowski Cain & Kalin S. Kolev & Sarah McVay, 2020. "Detecting Opportunistic Special Items," Management Science, INFORMS, vol. 66(5), pages 2099-2119, May.
  23. Nilabhra Bhattacharya & Bidisha Chakrabarty & Xu (Frank) Wang, 2020. "High-frequency traders and price informativeness during earnings announcements," Review of Accounting Studies, Springer, vol. 25(3), pages 1156-1199, September.
  24. Rouen, Ethan & So, Eric C. & Wang, Charles C.Y., 2021. "Core earnings: New data and evidence," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1068-1091.
  25. 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.
  26. Tomáš Zahradníček, 2024. "Non-IFRS Earnings Measures in Annual Reports of European Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2024(2), pages 21-43.
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