Emphasis on pro forma versus GAAP earnings in quarterly press releases Determinants, SEC intervention, and market reactions.

Emphasis on pro forma versus GAAP earnings in quarterly press releases Determinants, SEC intervention, and market reactions.

Detalles Bibliográficos
Publicado en:Accounting review V. 78-80, 1-4 (2003-2005).
Autor Principal: Bowen, Robert M.
Formato: Artigo
Idioma:English
Subjects:
GAAP.
Press releases.
Business metrics.
Earnings annoucements.
Earnings per share.
Securities markets.