Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Kurt H. Gee"'
Publikováno v:
Management Science. 68:1353-1377
We compare non-GAAP earnings per share (EPS) in firms’ annual earnings announcements and proxy statements using hand-collected data from U.S. Securities and Exchange Commission filings. We find that proxies for capital market incentives (contractin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e77ad8645c079c572d91a01884896c6b
https://doi.org/10.1287/mnsc.2020.3928
https://doi.org/10.1287/mnsc.2020.3928
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c1bdb194905c0fccc254aa89a655ad30
https://doi.org/10.2139/ssrn.4417343
https://doi.org/10.2139/ssrn.4417343
Publikováno v:
Journal of Accounting Research. 59:163-213
The SEC prohibits the presentation of non‐GAAP measures before corresponding GAAP measures; however, a large proportion of non‐GAAP reporters present non‐GAAP EPS before GAAP EPS in their earnings announcements. This noncompliance raises questi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0807b559ab7562c3a2a4bf7856b4dd1e
https://doi.org/10.1111/1475-679x.12344
https://doi.org/10.1111/1475-679x.12344
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9880a34519129bf3331a3a590364f791
https://doi.org/10.2139/ssrn.4038479
https://doi.org/10.2139/ssrn.4038479
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.
SEC guidance about non-GAAP EPS denominator choices leads to a diversity in practice, which could reflect low-cost attempts to inflate reported EPS or corrections for deficiencies in how GAAP diluted EPS measures earnings available to claimants. We c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4cfc0cd2352d72f5f731ddec606c2eec
https://doi.org/10.2139/ssrn.3826668
https://doi.org/10.2139/ssrn.3826668
Publikováno v:
SSRN Electronic Journal.
Most research on non-GAAP financial measures focuses on earnings or earnings per share, although non-GAAP revenue disclosure has recently attracted SEC scrutiny. It is unclear ex ante what non-GAAP adjustments could improve revenue's usefulness becau
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b8f81bc4f7f62de067456cfdfd41e284
https://doi.org/10.2139/ssrn.3564204
https://doi.org/10.2139/ssrn.3564204
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 Accounting, Auditing & Finance. :0148558X2198990
We examine the relation between CEO pay components and aggressive non-GAAP earnings disclosures using CEO pay components as proxies for managers’ short- versus long-term focus. Specifically, we explore the extent to which short-term bonus plan payo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6e3c16c6ce5534426aec9f794a019068
https://doi.org/10.1177/0148558x21989907
https://doi.org/10.1177/0148558x21989907