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Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data

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  1. Kang, Yoon Ju, 2019. "Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
  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. Aubert, François & Grudnitski, Gary, 2014. "The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms," Advances in accounting, Elsevier, vol. 30(1), pages 154-167.
  4. Campbell, Linda & López, Dennis M., 2010. "Small cap financial reporting: Determinants of emphasis and placement of non-GAAP disclosures," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 114-120.
  5. William Cready & Abdullah Kumas & Musa Subasi, 2014. "Are Trade Size‐Based Inferences About Traders Reliable? Evidence from Institutional Earnings‐Related Trading," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 877-909, September.
  6. 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.
  7. Athanasakou, Vasiliki & Simpson, Ana, 2016. "Investor attention to rounding as a salient forecast feature," International Journal of Forecasting, Elsevier, vol. 32(4), pages 1212-1233.
  8. 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.
  9. Alaa Mansour Zalata & Collins Ntim & Ahmed Aboud & Ernest Gyapong, 2019. "Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle," Journal of Business Ethics, Springer, vol. 160(2), pages 515-534, December.
  10. Ryan D. Guggenmos & Kristina Rennekamp & Kathy Rupar & Sean Wang, 2022. "The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1915-1945, December.
  11. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(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. 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.
  14. 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.
  15. Guannan Wang, 2014. "The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and Market Responses," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-27, August.
  16. Felix Thielemann & Tami Dinh & Helen Kang, 2019. "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 169-203, May.
  17. Laurion, Henry, 2020. "Implications of Non-GAAP earnings for real activities and accounting choices," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  18. Véronique Blum, 2012. "L'institutionnalisation des pratiques comme vecteur de diffusion des innovations pétrolières : le cas des normes comptables," Post-Print hal-00691173, HAL.
  19. Steven E. Kaplan & Valentina L. Zamora, 2018. "The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?," Journal of Business Ethics, Springer, vol. 153(2), pages 407-425, December.
  20. Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
  21. Dilla, William N. & Janvrin, Diane J. & Jeffrey, Cynthia, 2014. "Pro forma accounting disclosures: The effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments," Advances in accounting, Elsevier, vol. 30(1), pages 43-54.
  22. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
  23. Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
  24. 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.
  25. 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.
  26. Marques, Ana, 2010. "Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases," The British Accounting Review, Elsevier, vol. 42(2), pages 119-131.
  27. Zalata, Alaa Mansour & Roberts, Clare, 2017. "Managing earnings using classification shifting: UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 52-65.
  28. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
  29. Joachim Gassen & Kristina Schwedler, 2010. "The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 495-509.
  30. Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.
  31. Edith Leung & David Veenman, 2018. "Non‐GAAP Earnings Disclosure in Loss Firms," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1083-1137, September.
  32. Grégoire Davrinche & Guillaume Dumas & Isabelle Martinez, 2017. "Résultats non-GAAP et opportunisme des dirigeants," Post-Print hal-03948521, HAL.
  33. Bansal, Naresh & Seetharaman, Ananth & Wang, Xu (Frank), 2013. "Managerial risk-taking incentives and non-GAAP earnings disclosures," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 100-121.
  34. Athanasakou, Vasiliki E. & Simpson, Ana, 2016. "Investor attention to salient features of analyst forecasts," LSE Research Online Documents on Economics 65745, London School of Economics and Political Science, LSE Library.
  35. Amiram, Dan & Owens, Edward & Rozenbaum, Oded, 2016. "Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 121-138.
  36. 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.
  37. Roberto Casarin & Niccolò Casnici & Pierpaolo Dondio & Flaminio Squazzoni, 2015. "Back to Basics! The Educational Gap of Online Investors and the Conundrum of Virtual Communities," Journal of Financial Management, Markets and Institutions, Società editrice il Mulino, issue 1, pages 51-69, June.
  38. Amber Johnson & Majella Percy & Peta Stevenson-Clarke & Robyn Cameron, 2014. "The Impact of the Disclosure of Non-GAAP Earnings in Australian Annual Reports on Non-Sophisticated Users," Australian Accounting Review, CPA Australia, vol. 24(3), pages 207-217, September.
  39. Mark Brosnan & Keith Duncan & Tim Hasso & Janice Hollindale, 2023. "Non‐GAAP earnings and executive compensation: An experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4375-4398, December.
  40. 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.
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