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https://doi.org/10.2139/ssrn.3779977

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inferredcites →https://doi.org/10.1007/s11142-011-9166-3openalex-extracted
Non-GAAP earnings and board independence
inferredcites →https://doi.org/10.1007/s11142-012-9192-9openalex-extracted
Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
inferredcites →https://doi.org/10.1007/s11142-013-9264-5openalex-extracted
Valuation-Driven Profit Transfer Among Corporate Segments
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.002openalex-extracted
A contracting perspective on earnings quality
inferredcites →https://doi.org/10.1016/j.jacceco.2018.01.003openalex-extracted
Analysts’ GAAP earnings forecasts and their implications for accounting research
inferredcites →https://doi.org/10.1016/j.mar.2007.09.002openalex-extracted
Justice as a rationale for the controllability principle: A study of managers’ opinions
inferredcites →https://doi.org/10.1016/j.racreg.2015.03.001openalex-extracted
Discretionary allocation of corporate income to segments
inferredcites →https://doi.org/10.1016/s0165-4101(01)00019-2openalex-extracted
The relevance of the value relevance literature for financial accounting standard setting: another view
inferredcites →https://doi.org/10.1016/s0165-4101(01)00029-5openalex-extracted
The relevance of the value-relevance literature for financial accounting standard setting
inferredcites →https://doi.org/10.1016/s0165-4101(01)00037-4openalex-extracted
Contracting theory and accounting
inferredcites →https://doi.org/10.1016/s0165-4101(97)00015-3openalex-extracted
Changes in the value-relevance of earnings and book values over the past forty years
inferredcites →https://doi.org/10.1023/a:1009633904773openalex-extracted
Measurement Errors and Information Content of Segment Reporting
inferredcites →https://doi.org/10.1023/a:1024472210359openalex-extracted
The Predictive Value of Expenses Excluded from Pro Forma Earnings
inferredcites →https://doi.org/10.1023/a:1027328418571openalex-extracted
Comparing the Value Relevance of Two Operating Income Measures
inferredcites →https://doi.org/10.1093/pan/mpm004openalex-extracted
A Simple Distribution-Free Test for Nonnested Model Selection
inferredcites →https://doi.org/10.1111/1475-679x.00078openalex-extracted
Measuring Value Relevance in a (Possibly) Inefficient Market
inferredcites →https://doi.org/10.1111/1475-679x.00100openalex-extracted
The Impact of SFAS No. 131 on Information and Monitoring
inferredcites →https://doi.org/10.1111/1475-679x.12206openalex-extracted
Disentangling Managers’ and Analysts’ Non‐GAAP Reporting
inferredcites →https://doi.org/10.1111/1475-679x.12216openalex-extracted
Non‐GAAP Earnings Disclosure in Loss Firms
inferredcites →https://doi.org/10.1111/1475-679x.12344openalex-extracted
Disclosure Prominence and the Quality of Non-GAAP Earnings
inferredcites →https://doi.org/10.1111/1911-3846.12488openalex-extracted
Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements
inferredcites →https://doi.org/10.1111/j.1468-5957.2009.02133.xopenalex-extracted
Scale Effects in Capital Markets‐Based Accounting Research
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00192.xopenalex-extracted
An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00335.xopenalex-extracted
Incentive Contracting and Value Relevance of Earnings and Cash Flows
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03810.xopenalex-extracted
Internal Capital Markets and the Competition for Corporate Resources
inferredcites →https://doi.org/10.1111/j.1911-3846.1995.tb00461.xopenalex-extracted
Earnings, Book Values, and Dividends in Equity Valuation*
inferredcites →https://doi.org/10.1177/0022002702239512openalex-extracted
Nonparametric Model Discrimination in International Relations
inferredcites →https://doi.org/10.1287/mnsc.2020.3928openalex-extracted
Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements
inferredcites →https://doi.org/10.2139/ssrn.1266892openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1681144openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.221548openalex-extracted
An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
inferredcites →https://doi.org/10.2139/ssrn.2231336openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.228950openalex-extracted
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
inferredcites →https://doi.org/10.2139/ssrn.241267openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.246861openalex-extracted
inferredcites →https://doi.org/10.2307/1912557openalex-extracted
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
inferredcites →https://doi.org/10.2307/2490728openalex-extracted
The Information Contained in the Components of Earnings
inferredcites →https://doi.org/10.2307/2490970openalex-extracted
Accounting for Stewardship
inferredcites →https://doi.org/10.2307/2491206openalex-extracted
Hierarchical Structure and Responsibility Accounting
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.2005.80.3.751openalex-extracted
Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment
inferredcites →https://doi.org/10.2308/accr.2005.80.3.773openalex-extracted
The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings
inferredcites →https://doi.org/10.2308/accr.2007.82.4.869openalex-extracted
Segment Profitability and the Proprietary and Agency Costs of Disclosure
inferredcites →https://doi.org/10.2308/accr.2010.85.2.483openalex-extracted
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
inferredcites →https://doi.org/10.2308/horizons-19-104openalex-extracted
The State of Segment Reporting by U.S. Public Entities: 1976–2017
inferredcites →https://doi.org/10.2308/tar-2021-0554openalex-extracted
Non-GAAP EPS Denominator Choices
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