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https://doi.org/10.2139/ssrn.2626972
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/s11142-006-9016-xopenalex-extracted
SEC interventions and the frequency and usefulness of non-GAAP financial measures
inferredcites →https://doi.org/10.1007/s11142-011-9158-3openalex-extracted
Do managers use earnings guidance to influence street earnings exclusions?
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-extracted
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.bar.2010.02.004openalex-extracted
Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases
inferredcites →https://doi.org/10.1016/j.jacceco.2004.09.002openalex-extracted
Analysts’ treatment of nonrecurring items in street earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2010.07.001openalex-extracted
The valuation impact of reconciling pro forma earnings to GAAP earnings
inferredcites →https://doi.org/10.1023/a:1027328418571openalex-extracted
Comparing the Value Relevance of Two Operating Income Measures
inferredcites →https://doi.org/10.1080/00014788.2011.569054openalex-extracted
International Financial Reporting Standards: what are the benefits?
inferredcites →https://doi.org/10.1080/00014788.2011.575002openalex-extracted
The European IFRS experiment: objectives, research challenges and some early evidence
inferredcites →https://doi.org/10.1080/09638180.2014.894928openalex-extracted
The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
inferredcites →https://doi.org/10.1093/ww/9780199540884.013.u4000569openalex-extracted
du Plessis, Jan Petrus, (born 22 Jan. 1954), Chairman: Rio Tinto plc and Rio Tinto Ltd, since 2009; SABMiller, since 2015
inferredcites →https://doi.org/10.1111/1467-6281.00038openalex-extracted
The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure
inferredcites →https://doi.org/10.1111/1475-679x.00063openalex-extracted
Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?
inferredcites →https://doi.org/10.1111/1475-679x.00102openalex-extracted
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
inferredcites →https://doi.org/10.1111/acfi.12040openalex-extracted
Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
inferredcites →https://doi.org/10.1111/j.1467-629x.2010.00392.xopenalex-extracted
IFRS adoption and analysts’ earnings forecasts: Australian evidence
inferredcites →https://doi.org/10.1111/j.1468-5957.2007.02033.xopenalex-extracted
Implications of Components of Income Excluded from Pro Forma Earnings for Future Profitability and Equity Valuation
inferredcites →https://doi.org/10.1177/0312896211404571openalex-extracted
Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia
inferredcites →https://doi.org/10.1257/aer.96.5.1559openalex-extracted
Inherited Control and Firm Performance
inferredcites →https://doi.org/10.2139/ssrn.679621openalex-extracted
Sec Interventions and the Frequency and Usefulness of Non-Gaap Financial Measures
inferredcites →https://doi.org/10.2139/ssrn.925650openalex-extracted
Inside the Family Firm: The Role of Families in Succession Decisions and Performance
inferredcites →https://doi.org/10.2307/2491273openalex-extracted
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
inferredcites →https://doi.org/10.2308/accr.2004.79.3.769openalex-extracted
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
inferredcites →https://doi.org/10.2308/accr.2006.81.1.113openalex-extracted
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
inferredcites →https://doi.org/10.2308/accr.2007.82.3.581openalex-extracted
Who Trades on Pro Forma Earnings Information?
What points at this work
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inferred← citeshttps://doi.org/10.1111/acfi.12200openalex-snapshot
Discussion of ‘IFRS non‐GAAP earnings disclosures and fair value measurement’
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