Title

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

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