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How do Subsidized Firms Report Non-GAAP EPS?
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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/s11142-007-9048-xopenalex-snapshot
Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings
inferredcites →https://doi.org/10.1007/s11142-011-9166-3openalex-snapshot
Non-GAAP earnings and board independence
inferredcites →https://doi.org/10.1007/s11142-012-9192-9openalex-snapshot
Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
inferredcites →https://doi.org/10.1007/s11142-019-09492-1openalex-snapshot
Non-GAAP reporting following debt covenant violations
inferredcites →https://doi.org/10.1007/s11142-020-09564-7openalex-snapshot
Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment
inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.001openalex-snapshot
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.004openalex-snapshot
On the use of instrumental variables in accounting research
inferredcites →https://doi.org/10.1016/j.jacceco.2018.01.003openalex-snapshot
Analysts’ GAAP earnings forecasts and their implications for accounting research
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.002openalex-snapshot
The effect of voluntary clawback adoption on non-GAAP reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101480openalex-snapshot
Government subsidies and corporate disclosure
inferredcites →https://doi.org/10.1016/j.jcorpfin.2021.102071openalex-snapshot
Local political corruption and Firm's non-GAAP reporting
inferredcites →https://doi.org/10.1023/a:1024472210359openalex-snapshot
The Predictive Value of Expenses Excluded from Pro Forma Earnings
inferredcites →https://doi.org/10.1080/07350015.2012.643126openalex-snapshot
Using Heteroscedasticity to Identify and Estimate Mismeasured and Endogenous Regressor Models
inferredcites →https://doi.org/10.1086/664820openalex-snapshot
Do Powerful Politicians Cause Corporate Downsizing?
inferredcites →https://doi.org/10.1111/1475-679x.00038openalex-snapshot
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
inferredcites →https://doi.org/10.1111/1475-679x.12206openalex-snapshot
Disentangling Managers’ and Analysts’ Non‐GAAP Reporting
inferredcites →https://doi.org/10.1111/1475-679x.12434openalex-snapshot
The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers
inferredcites →https://doi.org/10.1111/1475-679x.12553openalex-snapshot
Government Subsidies and Corporate Misconduct
inferredcites →https://doi.org/10.1111/1911-3846.12947openalex-snapshot
Government subsidies and income smoothing
inferredcites →https://doi.org/10.1111/acfi.12040openalex-snapshot
Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00427.xopenalex-snapshot
Investor Sentiment and Pro Forma Earnings Disclosures
inferredcites →https://doi.org/10.1111/jbfa.12766openalex-snapshot
The joint effects of litigation risk and regulation on non‐GAAP reporting
inferredcites →https://doi.org/10.1287/mnsc.2021.4174openalex-snapshot
Credit Shock Propagation Along Supply Chains: Evidence from the CDS Market
inferredcites →https://doi.org/10.1287/mnsc.2022.02072openalex-snapshot
Rank-and-File Employee Stock Options and Workplace Safety
inferredcites →https://doi.org/10.2307/2491412openalex-snapshot
Have Financial Statements Lost Their Relevance?
inferredcites →https://doi.org/10.2308/accr-50683openalex-snapshot
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
inferredcites →https://doi.org/10.2308/accr.2008.83.1.157openalex-snapshot
SEC Scrutiny and the Evolution of Non-GAAP Reporting
inferredcites →https://doi.org/10.2308/accr.2010.85.2.483openalex-snapshot
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
inferredcites →https://doi.org/10.2308/tar-2017-0612openalex-snapshot
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings
inferredcites →https://doi.org/10.2308/tar-2018-0760openalex-snapshot
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
inferredcites →https://doi.org/10.2308/tar-2019-0592openalex-snapshot
Do High-Quality Auditors Improve Non-GAAP Reporting?
inferredcites →https://doi.org/10.2308/tar-2021-0554openalex-snapshot
Non-GAAP EPS Denominator Choices
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2478/sbe-2026-0023openalex-snapshot
Earnings Management and Wage Subsidies During the Covid-19 Pandemic: The Case of Croatian Hotels
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