Zobrazeno 1 - 10
of 18
pro vyhledávání: '"Benjamin C. Whipple"'
Publikováno v:
Contemporary Accounting Research. 38:1712-1747
The SEC, FASB, and IASB have expressed interest in the recent proliferation of non-GAAP reporting, raising questions about what this increasing reporting trend means for IFRS- and GAAP-based reporting. Our goal is (1) to inform standard setters and r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::944c73f0301f03a4feffe5c369304c5f
https://doi.org/10.1111/1911-3846.12671
https://doi.org/10.1111/1911-3846.12671
Publikováno v:
Contemporary Accounting Research. 38:412-442
Regulation Fair Disclosure (Reg FD) Form 8-K filings provide a venue where managers release information to the market as a whole that they designate as being material. Using this setting, we study trading patterns immediately prior to the public disc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::399d4b39db9a4f673c1cbde706c11840
https://doi.org/10.1111/1911-3846.12610
https://doi.org/10.1111/1911-3846.12610
Publikováno v:
SSRN Electronic Journal.
The non-GAAP literature lacks a firm-quarter measure for evaluating managers’ common justification for non-GAAP reporting – that non-GAAP earnings excludes items unrelated to core operations. Without such a measure, it is difficult to identify wh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b08dfb7426f0e3ad1e386e9e1f3b03f
https://doi.org/10.2139/ssrn.3825314
https://doi.org/10.2139/ssrn.3825314
Publikováno v:
SSRN Electronic Journal.
We test whether firms that exclude the effects of amortization from their non-GAAP earnings allocate more of an acquisition’s purchase price to definite-lived intangible assets and less to tangible assets and goodwill. This strategy yields two bene
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0a2f2a1e8c193b774b6b3e0e534d0a9
https://doi.org/10.2139/ssrn.3714234
https://doi.org/10.2139/ssrn.3714234
Publikováno v:
Journal of Accounting and Economics. 66:46-66
We use newly available GAAP forecasts to document that traditionally-identified GAAP forecast errors contain 37% measurement error. Correcting for this measurement error, we settle a long-standing debate regarding investor preference for GAAP versus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff7bff6f2a29f27103b6ef77f04c16e0
https://doi.org/10.1016/j.jacceco.2018.01.003
https://doi.org/10.1016/j.jacceco.2018.01.003
Publikováno v:
Journal of Accounting Research. 56:1039-1081
Researchers frequently proxy for managers’ non‐GAAP disclosures using performance metrics available through analyst forecast data providers (FDPs), such as I/B/E/S. The extent to which FDP‐provided earnings are a valid proxy for managers’ non
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b71e6a05365d2107c630ec21c4a07f56
https://doi.org/10.1111/1475-679x.12206
https://doi.org/10.1111/1475-679x.12206
Publikováno v:
Journal of Business Finance & Accounting. 45:259-294
The SEC, FASB, and IASB have expressed interest in the recent proliferation of non-GAAP reporting, raising questions about what this increasing reporting trend means for IFRS- and GAAP-based reporting. Our goal is (1) to inform standard setters and r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d4d179ad879221b3410164a4d9464106
https://doi.org/10.1111/jbfa.12298
https://doi.org/10.1111/jbfa.12298
Publikováno v:
SSRN Electronic Journal.
We investigate whether non-GAAP earnings disclosures increase stock price crash risk. Consistent with non-GAAP disclosures allowing managers to inflate investors’ perceptions about firm performance, our results indicate that income increasing non-G
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::084130e07415dfffd597b7af32938bda
https://doi.org/10.2139/ssrn.3454799
https://doi.org/10.2139/ssrn.3454799
Publikováno v:
SSRN Electronic Journal.
Risk is an important earnings attribute in valuation models and the FASB’s conceptual framework identifies providing information about risk as a primary objective for earnings. Managers and analysts, however, state that they provide non-GAAP earnin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9109ce2ec0b55670ea3dfcfe5ea188d9
https://doi.org/10.2139/ssrn.3222893
https://doi.org/10.2139/ssrn.3222893
Publikováno v:
SSRN Electronic Journal.
The SEC, FASB, and IASB have expressed interest in the recent proliferation of non-GAAP reporting, raising questions about what this increasing reporting trend means for IFRS- and GAAP-based reporting. Our goal is (1) to inform standard setters and r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0493ad01dce9545e659abd0d6056ea79
https://doi.org/10.2139/ssrn.2759312
https://doi.org/10.2139/ssrn.2759312