Empirical Evidence on Recent Trends in Pro Forma Reporting
Publication Date
12-19-2003
Abstract
This study provides descriptive evidence on the controversial trend adopted by many firms in recent years of reporting earnings figures on a "pro forma" basis. Pro forma earnings exclude normal income statement items that managers deem to be nonrecurring
Document Type
Article
Keywords
pro forma earnings, street earnings, corporate disclosure, analysts' expectations
Disciplines
Accounting
Source
SMU Cox: Accounting (Topic)
Language
English
COinS
