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The Divergence of Street from Gaap Earnings and Stock Mispricing

https://doi.org/10.2139/ssrn.4825375
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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/s11142-014-9282-yopenalex-extracted
Evaluating cross-sectional forecasting models for implied cost of capital
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The relationship between return and market value of common stocks
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A reexamination of analysts' earnings forecasts for takeover targets
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Common risk factors in the returns on stocks and bonds
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Behavioral Corporate Finance: An Updated Survey
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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2003.11.001openalex-extracted
Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts
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.2005.04.005openalex-extracted
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2006.04.002openalex-extracted
Costly arbitrage and the myth of idiosyncratic risk
inferredcites →https://doi.org/10.1016/j.jacceco.2013.03.002openalex-extracted
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101333openalex-extracted
Implications of Non-GAAP earnings for real activities and accounting choices
inferredcites →https://doi.org/10.1016/j.jfineco.2011.12.001openalex-extracted
The short of it: Investor sentiment and anomalies
inferredcites →https://doi.org/10.1016/j.jfineco.2013.02.002openalex-extracted
A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?
inferredcites →https://doi.org/10.1016/j.jfineco.2014.10.010openalex-extracted
A five-factor asset pricing model
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Have we solved the idiosyncratic volatility puzzle?
inferredcites →https://doi.org/10.1016/j.jfineco.2016.03.011openalex-extracted
Intangible capital and the investment-q relation
inferredcites →https://doi.org/10.1016/j.jfineco.2017.01.007openalex-extracted
Uncovering Expected Returns: Information in Analyst Coverage Proxies
inferredcites →https://doi.org/10.1016/j.jmoneco.2017.01.001openalex-extracted
Investor Sentiment and Economic Forces
inferredcites →https://doi.org/10.1023/a:1009653114699openalex-extracted
On Transitory Earnings
inferredcites →https://doi.org/10.1023/a:1024472210359openalex-extracted
The Predictive Value of Expenses Excluded from Pro Forma Earnings
inferredcites →https://doi.org/10.1086/260061openalex-extracted
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1086/296400openalex-extracted
Earnings Innovations, Earnings Persistence, and Stock Returns
inferredcites →https://doi.org/10.1093/rfs/hhac052openalex-extracted
Information versus Investment
inferredcites →https://doi.org/10.1093/rfs/hhac085openalex-extracted
Man versus Machine Learning: The Term Structure of Earnings Expectations and Conditional Biases
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-extracted
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1093/rfs/hhu068openalex-extracted
Digesting Anomalies: An Investment Approach
inferredcites →https://doi.org/10.1093/rfs/hhw107openalex-extracted
Mispricing Factors
inferredcites →https://doi.org/10.1093/rfs/hhy131openalex-extracted
Replicating Anomalies
inferredcites →https://doi.org/10.1093/rfs/hhz069openalex-extracted
Short and Long Horizon Behavioral Factors
inferredcites →https://doi.org/10.1111/0022-1082.00192openalex-extracted
The Delisting Bias in CRSP's Nasdaq Data and Its Implications for the Size Effect
inferredcites →https://doi.org/10.1111/0022-1082.00490openalex-extracted
Differences of Opinion and the Cross Section of Stock Returns
inferredcites →https://doi.org/10.1111/1475-679x.00010openalex-extracted
A Temporal Analysis of Earnings Surprises: Profits versus Losses
inferredcites →https://doi.org/10.1111/1475-679x.00038openalex-extracted
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
inferredcites →https://doi.org/10.1111/1475-679x.12190openalex-extracted
How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
inferredcites →https://doi.org/10.1111/1540-6261.00414openalex-extracted
Market Timing and Capital Structure
inferredcites →https://doi.org/10.1111/1911-3846.12009openalex-extracted
Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?
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/10.1111/j.1468-5957.2009.02128.xopenalex-extracted
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00196.xopenalex-extracted
Comparing the Post-Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00427.xopenalex-extracted
Investor Sentiment and Pro Forma Earnings Disclosures
inferredcites →https://doi.org/10.1111/j.1540-6261.1992.tb04398.xopenalex-extracted
The Cross-Section of Expected Stock Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.1996.tb05202.xopenalex-extracted
Multifactor Explanations of Asset Pricing Anomalies
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03808.xopenalex-extracted
On Persistence in Mutual Fund Performance
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03818.xopenalex-extracted
The Delisting Bias in CRSP Data
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00836.xopenalex-extracted
The Cross‐Section of Volatility and Expected Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00885.xopenalex-extracted
Investor Sentiment and the Cross‐Section of Stock Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01370.xopenalex-extracted
Asset Growth and the Cross‐Section of Stock Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01371.xopenalex-extracted
Dissecting Anomalies
inferredcites →https://doi.org/10.1111/jofi.12286openalex-extracted
Arbitrage Asymmetry and the Idiosyncratic Volatility Puzzle
inferredcites →https://doi.org/10.1506/bxxp-rgtd-h0pm-9xalopenalex-extracted
Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?*
inferredcites →https://doi.org/10.2139/ssrn.1714657openalex-extracted
A New Approach to Predicting Analyst Forecast Errors: Do Investors Overweight Analyst Forecasts?
inferredcites →https://doi.org/10.2139/ssrn.2155491openalex-extracted
Arbitrage Asymmetry and the Idiosyncratic Volatility Puzzle
inferredcites →https://doi.org/10.2139/ssrn.3507069openalex-extracted
Non-GAAP Reporting and Investment
inferredcites →https://doi.org/10.2139/ssrn.464843openalex-extracted
Investor Sentiment and the Cross-Section of Stock Returns
inferredcites →https://doi.org/10.2139/ssrn.661481openalex-extracted
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.2307/1913610openalex-extracted
A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix
inferredcites →https://doi.org/10.2307/2490232openalex-extracted
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2676270openalex-extracted
Is the Market Surprised by Poor Earnings Realizations Following Seasoned Equity Offerings?
inferredcites →https://doi.org/10.2308/accr-50683openalex-extracted
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
inferredcites →https://doi.org/10.2308/accr.2002.77.3.483openalex-extracted
Management's Incentives to Avoid Negative Earnings Surprises
inferredcites →https://doi.org/10.2308/accr.2003.78.4.1049openalex-extracted
The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research
inferredcites →https://doi.org/10.2308/accr.2004.79.3.667openalex-extracted
The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments
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.2005.80.4.1011openalex-extracted
Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions
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?
inferredcites →https://doi.org/10.3905/jpm.1985.409007openalex-extracted
Persuasive evidence of market inefficiency
inferredcites →https://doi.org/10.2308/tar-2021-0384openalex-snapshot
Non-GAAP Reporting and Investment
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