Reference health
Do Investors Value Verification of Non-GAAP Reporting?
45/45 checkable references clean · checked 2026-08-03
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.
21 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 45 checked references that resolve
resolves10.1016/j.jacceco.2018.11.002
A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks
resolves10.1016/j.jacceco.2022.101551
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms
resolves10.1016/j.jacceco.2011.11.005
Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
resolves10.1007/s11142-012-9192-9
Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
resolves10.1016/j.jacceco.2003.06.001
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
resolves10.1111/j.1468-5957.2009.02128.x
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
resolves10.1111/1911-3846.12671
<scp>Non‐GAAP</scp> Earnings: A Consistency and Comparability Crisis?*
resolves10.1111/1475-679X.00038
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
resolves10.1016/j.jacceco.2010.06.002
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
resolves10.2308/accr-52045
Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions
resolves10.1111/j.1540-6261.2012.01729.x
A Simple Way to Estimate Bid‐Ask Spreads from Daily High and Low Prices
resolves10.2308/accr-52305
What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
resolves10.1016/j.jacceco.2013.03.002
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
resolves10.2308/accr.2006.81.1.113
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
resolves10.2307/2672928
The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
resolves10.1007/s11142-007-9046-z
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
resolves10.1016/S0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.2307/2491347
The Joint Effect of Management's Prior Forecast Accuracy and the Form of Its Financial Forecasts on Investor Judgment
resolves10.2308/accr.2001.76.4.675
Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments
resolves10.2307/2491114
The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market
resolves10.2307/2491260
Unsystematic Security Price Movements, Management Earnings Forecasts, and Revisions in Consensus Analyst Earnings Forecasts
resolves10.2308/HORIZONS-19-182
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession
resolves10.1016/j.jacceco.2021.101437
When does forecasting GAAP earnings entail unreasonable effort?
resolves10.2308/accr.2003.78.1.251
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
resolves10.1111/j.1475-679X.2011.00411.x
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
The 21 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedref5
no DOI — not checkedAnother piece of the "expectations gap
no DOI — not checkedref18
no DOI — not checkedref19
no DOI — not checkedref21
no DOI — not checkedref25
no DOI — not checkedref30
no DOI — not checkedref31
no DOI — not checkedref39
no DOI — not checkedref44
no DOI — not checkedref55
no DOI — not checkedref58
no DOI — not checkedref59
no DOI — not checkedref60
no DOI — not checkedSecurities and Exchange Commission (SEC)
no DOI — not checkedProduct differentiation in auditing: Auditor choice in the market for unseasoned new issues
no DOI — not checkedPerceived auditor quality and the earnings response coefficient
no DOI — not checkedThe relation between a prior earnings forecast by management and analyst response to a current management forecast
no DOI — not checkedref65
no DOI — not checkedThis figure depicts the proportion of the sample with non-GAAP reporting in the 10-K, the 8-K, or in both filings
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