Reference health
The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting
6 of 78 checkable references need attention · checked 2026-08-27
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
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References needing attention
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Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
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The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation
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The Probability of Default, Excessive Risk, and Executive Compensation: A Study of Financial Services Firms from 1995 to 2008
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US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
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Compensation Diclosures and the Weaponization of Executive Pay: Evidence from Revenue-Based Performance Evaluation
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Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions
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Analysts’ GAAP earnings forecasts and their implications for accounting research
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GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
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An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
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Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”
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The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
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Corporate Governance, Takeovers, and Top-Management Compensation: Theory and Evidence
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Executive Compensation: A Survey of Theory and Evidence ✶ ✶We thank Aubrey Clark, Fabrizio Ferri, Carola Frydman, Tom Gosling, Steve Kaplan, Gaizka Ormazabal, Kelly Shue, Alexander Wagner, David Zhang, and especially Pierre Chaigneau for helpful comments and Janet Chater, Irem Erten, Jesus Gorrin, Joseph Kalmenovitz, and Jiaying Wei for research assistance.
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Financial Reporting Regulation and the Reporting of Pro Forma Earnings
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The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP, and I/B/E/S Earnings
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The impact of executive pay on the disclosure of alternative earnings per share figures
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LAS VEGAS SANDS CORP., a Nevada corporation, Plaintiff, v. UKNOWN REGISTRANTS OF www.wn0000.com, www.wn1111.com, www.wn2222.com, www.wn3333.com, www.wn4444.com, www.wn5555.com, www.wn6666.com, www.wn7777.com, www.wn8888.com, www.wn9999.com, www.112211.com, www.4456888.com, www.4489888.com, www.001148.com, and www.2289888.com, Defendants.
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Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
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Compensation Consultants and the Level, Composition, and Complexity of CEO Pay
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The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense
The 27 references without a DOI — listed, not checked
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no DOI — not checkedWorking together to advance high quality information in the capital markets
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no DOI — not checkedUse of non-GAAP in proxy statements
no DOI — not checkedref45
no DOI — not checkedRemarks at the PCAOB 2016 budget presentation to the SEC
no DOI — not checkedref52
no DOI — not checkedPerformance measure congruity and diversity in multi-task principal/agent relations
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no DOI — not checkedThe choice of performance measures in annual bonus contracts
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no DOI — not checkedCompanies are winning the battle over adjusted earnings
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no DOI — not checkedref104
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