Reference health
Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?
34/34 checkable references clean · checked 2026-10-08
Every reference with a DOI or an arXiv id in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
10 with no DOI or arXiv id: not checked. A reference deposited without a DOI is checked only when it names an arXiv id, under that id’s DataCite DOI. The rest are never matched by title or guessed at; they stay outside the checked set, and this line says so.
The 34 checked references that resolve
resolves10.1506/car.24.3.1
Letting the “Tail Wag the Dog”: The Debate over GAAP versus Street Earnings Revisited*
resolves10.1016/j.aos.2006.09.012
Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data
resolves10.2139/ssrn.1681144
Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R
resolves10.1111/j.1911-3846.2005.tb00308.x
Discussion of “Are Investors Misled by ‘Pro Forma’ Earnings?”*
resolves10.1016/j.jacceco.2010.10.003
The financial reporting environment: Review of the recent literature
resolves10.1016/j.jacceco.2003.06.001
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
resolves10.2139/ssrn.1818903
Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
resolves10.2308/accr.2005.80.4.1011
Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions
resolves10.1016/j.jacceco.2003.09.002
A discussion of ‘Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings’
resolves10.1111/1475-679x.00038
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
resolves10.1023/A:1024457227197
Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings”
resolves10.2139/ssrn.1570451
How are Shorts Informed? Short Sellers, News, and Information Processing
resolves10.2308/accr.2006.81.1.113
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
resolves10.2308/accr.2004.79.3.667
The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments
resolves10.2308/accr.2004.79.3.769
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
resolves10.1007/s11142-006-9016-x
SEC interventions and the frequency and usefulness of non-GAAP financial measures
resolves10.1016/s0165-4101(98)00039-1
The information content of funds from operations (FFO) for real estate investment trusts (REITs)
The 10 references with no DOI or arXiv id, listed, not checked
no DOI — not checkedU.S. managers' use of 'pro forma' adjustments to meet strategic earnings benchmarks
no DOI — not checkedref12
no DOI — not checkedref18
no DOI — not checkedToward a more informative measure of operating performance in the REIT industry
no DOI — not checkedOn the impossibility of informationally efficient markets
no DOI — not checkedNon-GAAP measures: Updated guidance to enhance a company's ability to communicate important information to investors
no DOI — not checkedref37
no DOI — not checkedref38
no DOI — not checkedref42
no DOI — not checkedCompanies Pollute Earnings Reports, Leaving P/E Ratio Hard to Calculate
What this badge says. CiteStamped means the CHECKABLE references of this
work were clean at the dated check: each resolved to a known work in a public registry, and none
carried a retraction notice at that time. If Crossref’s record marks the work itself
retracted, withdrawn, or removed, the badge says so instead of showing clean. It says nothing
about the quality, findings, or importance of the work itself, and nothing about references
with neither a DOI nor an arXiv id.
checked 2026-10-08 — re-checked at most once a day, when someone opens this page, so the date shown is the last check; titles and statuses come from Crossref and DataCite and are not part of the signed record
Embed this badge
Both snippets point at the live badge image and link back to this page. The badge shows the date of its last check, which runs at most once a day, when someone opens this page.
<a href="https://citestamp.com/citestamped/10.2139/ssrn.1398842"><img src="https://citestamp.com/citestamped/10.2139/ssrn.1398842/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.1398842)