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Non-GAAP Reporting in the Banking Industry: Determinants and Usefulness

https://doi.org/10.2139/ssrn.5417075
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-006-9016-xopenalex-snapshot
SEC interventions and the frequency and usefulness of non-GAAP financial measures
inferredcites →https://doi.org/10.1007/s11142-011-9166-3openalex-snapshot
Non-GAAP earnings and board independence
inferredcites →https://doi.org/10.1007/s11142-018-9440-8openalex-snapshot
The market reaction to bank regulatory reports
inferredcites →https://doi.org/10.1007/s11142-021-09589-6openalex-snapshot
Accounting-based thresholds and growth decisions in the banking industry
inferredcites →https://doi.org/10.1007/s11142-022-09674-4openalex-snapshot
Bank Financial Reporting Opacity and Regulatory Intervention
inferredcites →https://doi.org/10.1016/j.gfj.2018.09.002openalex-snapshot
Does relative valuation work for banks?
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.2003.10.002openalex-snapshot
Limited attention, information disclosure, and financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2008.07.002openalex-snapshot
The impact of the SEC's regulation of non-GAAP disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2009.07.002openalex-snapshot
How does internal control regulation affect financial reporting?
inferredcites →https://doi.org/10.1016/j.jacceco.2010.07.001openalex-snapshot
The valuation impact of reconciling pro forma earnings to GAAP earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-snapshot
The financial reporting environment: Review of the recent literature
inferredcites →https://doi.org/10.1016/j.jacceco.2013.03.002openalex-snapshot
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.009openalex-snapshot
Financial Accounting in the Banking Industry: A Review of the Empirical Literature
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.004openalex-snapshot
Thoughts on Financial Accounting and the Banking Industry
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.2018.05.003openalex-snapshot
The Effects of Bank Regulators and External Auditors on Loan Loss Provisions
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.2020.101333openalex-snapshot
Implications of Non-GAAP earnings for real activities and accounting choices
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101344openalex-snapshot
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
inferredcites →https://doi.org/10.1016/j.jbankfin.2012.07.008openalex-snapshot
Size and earnings volatility of US bank holding companies
inferredcites →https://doi.org/10.1016/j.jfineco.2011.12.005openalex-snapshot
The Credit Crisis Around the Globe: Why Did Some Banks Perform Better?
inferredcites →https://doi.org/10.1016/j.jfineco.2022.07.009openalex-snapshot
Bank Transparency and Deposit Flows
inferredcites →https://doi.org/10.1016/j.jfs.2020.100732openalex-snapshot
Beyond common equity: The influence of secondary capital on bank insolvency risk
inferredcites →https://doi.org/10.1016/j.jfs.2021.100856openalex-snapshot
Why Do Banks Target ROE?
inferredcites →https://doi.org/10.1023/a:1024472210359openalex-snapshot
The Predictive Value of Expenses Excluded from Pro Forma Earnings
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.12114openalex-snapshot
Banks’ Financial Reporting and Financial System Stability
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.12216openalex-snapshot
Non‐GAAP Earnings Disclosure in Loss Firms
inferredcites →https://doi.org/10.1111/1475-679x.12255openalex-snapshot
Do Strict Regulators Increase the Transparency of Banks?
inferredcites →https://doi.org/10.1111/1475-679x.12344openalex-snapshot
Disclosure Prominence and the Quality of Non-GAAP Earnings
inferredcites →https://doi.org/10.1111/1911-3846.12462openalex-snapshot
Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis
inferredcites →https://doi.org/10.1111/1911-3846.12671openalex-snapshot
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*
inferredcites →https://doi.org/10.1111/j.1468-5957.2012.02297.xopenalex-snapshot
Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
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/j.1540-6261.2009.01501.xopenalex-snapshot
Driven to Distraction: Extraneous Events and Underreaction to Earnings News
inferredcites →https://doi.org/10.1111/jbfa.12298openalex-snapshot
Non-GAAP Reporting: Evidence from Academia and Current Practice
inferredcites →https://doi.org/10.1287/mnsc.2020.3928openalex-snapshot
Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements
inferredcites →https://doi.org/10.1287/mnsc.2021.4012openalex-snapshot
Deposit Supply and Bank Transparency
inferredcites →https://doi.org/10.1287/mnsc.2022.4433openalex-snapshot
Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions
inferredcites →https://doi.org/10.2308/accr-50419openalex-snapshot
Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?
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.2008.83.2.271openalex-snapshot
Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)
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-2018-0275openalex-snapshot
Anticipatory Effects around Proposed Regulation: Evidence from Basel III
inferredcites →https://doi.org/10.2308/tar-2018-0719openalex-snapshot
Securities and Exchange Commission Regulation and Non-GAAP Income Statements
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-2020-0466openalex-snapshot
The Determinants and Informativeness of Non-GAAP Revenue Disclosures
inferredcites →https://doi.org/10.2308/tar-2021-0645openalex-snapshot
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions
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