search query: @indexterm GAAP / total: 13
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| Author: | Bradshaw, M.T. Sloan, R.G. |
| Title: | GAAP versus the Street: an empirical assessment of two alternative definitions of earnings |
| Journal: | Journal of Accounting Research
2002 : MAR, 40:1, p. 41-66 |
| Index terms: | Earnings GAAP |
| Language: | eng |
| Abstract: | Managers, security analysts and the press rely increasingly on modified definitions of GAAP net income, known by such names as "opeating" and "pro forma" earnings. This phenomenon is documented in this article and competing explanations are discussed for the recent rise in the use of such modified earnings numbers and implications for the interpretation of related accounting research. The results show that over the past 20 years there has been a dramatic increase in the frequency and magnitude of cases where "GAAP" and "Street" earnings differ. |
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