Reference health
Non-GAAP EPS Denominator Choices
34/34 checkable references clean · checked 2026-09-16
Every reference with a DOI 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.
8 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 34 checked references that resolve
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1016/j.jacceco.2003.06.001
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
resolves10.1016/j.jacceco.2018.01.003
Analysts’ GAAP earnings forecasts and their implications for accounting research
resolves10.1287/mnsc.2022.4433
Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions
resolves10.1007/s11142-011-9158-3
Do managers use earnings guidance to influence street earnings exclusions?
resolves10.2308/accr.2002.77.3.627
The Economic Dilution of Employee Stock Options: Diluted EPS for Valuation and Financial Reporting
resolves10.2308/accr-50683
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
resolves10.1016/j.jacceco.2013.03.002
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
resolves10.1016/S0304-405X(01)00044-7
The theory and practice of corporate finance: evidence from the field
resolves10.2308/accr.2001.76.4.589
Earnings Dilution and the Explanatory Power of Earnings for Returns
resolves10.2469/faj.v53.n6.2127
Evidence on the Usefulness of Alternative Earnings per Share Measures
resolves10.1016/j.jacceco.2018.09.002
The effect of voluntary clawback adoption on non-GAAP reporting
resolves10.1016/j.jacceco.2021.101437
When does forecasting GAAP earnings entail unreasonable effort?
resolves10.1111/j.1475-679x.2005.00168.x
Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
The 8 references without a DOI — listed, not checked
no DOI — not checkedShare prices and alternative measures of earnings per share
no DOI — not checkedWhy do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R
no DOI — not checkedA discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
no DOI — not checkedref37
no DOI — not checkedOver-explained Earnings: Current Non-GAAP Earnings Trends in the S&P 500
no DOI — not checkedFinal Rule: Conditions for Use of Non-GAAP Financial Measures
no DOI — not checkedref41
no DOI — not checkedref42
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