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When does forecasting GAAP earnings entail unreasonable effort?

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0 Published in 2021 at "Journal of Accounting and Economics"

DOI: 10.1016/j.jacceco.2021.101437

Abstract: Abstract SEC rules require managers to reconcile their non-GAAP earnings forecasts with the most directly comparable GAAP forecasts unless doing so would entail ‘unreasonable effort.’ A significant number of managers rely on the unreasonable efforts… read more here.

Keywords: entail unreasonable; unreasonable effort; efforts exception; unreasonable efforts ... See more keywords

Earnings performance measures and CEO turnover: Street versus GAAP earnings

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1 Published in 2019 at "Journal of Corporate Finance"

DOI: 10.1016/j.jcorpfin.2019.02.005

Abstract: Prior research reports that analysts focus on street earnings, which are measures that typically exceed GAAP earnings. Using a sample of CEO turnovers from 1993 to 2016 we show that the likelihood and speed of… read more here.

Keywords: earnings performance; ceo turnover; performance measures; gaap earnings ... See more keywords

Auditor tenure and non-GAAP earnings

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0 Published in 2024 at "Managerial Auditing Journal"

DOI: 10.1108/maj-05-2023-3928

Abstract: Purpose This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give… read more here.

Keywords: quality; gaap earnings; non gaap; auditor tenure ... See more keywords

Non-GAAP earnings: international overview and suggestions for future research

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0 Published in 2017 at "Meditari Accountancy Research"

DOI: 10.1108/medar-04-2017-0140

Abstract: Purpose - The purpose of this paper is to synthesize insights from existing research on the disclosure of non-generally accepted accounting principles (GAAP) earnings, from an international point of view, and to suggest several avenues… read more here.

Keywords: non gaap; research; future research; paper ... See more keywords

Does auditor style influence non‐GAAP earnings disclosure?

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0 Published in 2024 at "Contemporary Accounting Research"

DOI: 10.1111/1911-3846.12952

Abstract: Regulators and practitioners have concerns that the lack of standardization in non‐GAAP disclosure can make it challenging for users to process non‐GAAP earnings and use it in decision‐making. We examine whether auditor style extends beyond… read more here.

Keywords: disclosure; gaap earnings; non gaap; auditor style ... See more keywords