When does forecasting GAAP earnings entail unreasonable effort?
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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