Attention to dividends, inattention to earnings?
We examine whether dividends serve as substitutes or complements to accounting
information in firm valuation. Consistent with dividends substituting for earnings information …
information in firm valuation. Consistent with dividends substituting for earnings information …
The roles of data providers and analysts in the production, dissemination, and pricing of street earnings
ABSTRACT In September 2009, Thomson Reuters (TR) discontinued its practice of relying
on analysts to determine the treatment of unexpected charges and gains in favor of their …
on analysts to determine the treatment of unexpected charges and gains in favor of their …
Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures
MA Clatworthy, T Ho, JM Zhu - Journal of Business Finance & …, 2022 - Wiley Online Library
Prior research documents that analysts' non‐Generally Accepted Accounting Principles (non‐
GAAP) or “street earnings” exclude transitory items in order to facilitate security valuation …
GAAP) or “street earnings” exclude transitory items in order to facilitate security valuation …
Economic Policy Uncertainty and Non-GAAP Reporting
R Wynne - 2022 - search.proquest.com
This study investigates the impact of economic policy uncertainty (EPU) on non-GAAP
reporting. Prior research documents that numerous factors influence the frequency and …
reporting. Prior research documents that numerous factors influence the frequency and …
[引用][C] Individual Analysts' Non-GAAP Earnings Exclusions and Target Prices
S Larocque, W Zhao - 2020