Empirical Evidence on Recent Trends in Pro Forma Reporting
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
pro forma earnings, street earnings, corporate disclosure, analysts' expectations
SMU Cox: Accounting (Topic)
Bhattacharya, Neil; Black, Ervin L.; Christensen, Theodore E.; and Mergenthaler, Richard, "Empirical Evidence on Recent Trends in Pro Forma Reporting" (2003). Accounting Research. 30.