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.

Detalhes bibliográficos
Publicado no:Accounting review V. 78-80, 1-4 (2003-2005).
Autor principal: Bowen, Robert M.
Formato: Artigo
Idioma:English
Assuntos:
GAAP.
Press releases.
Business metrics.
Earnings annoucements.
Earnings per share.
Securities markets.