Notícia
15/04/2019

Academic evidence: Contributing to discussions at the IASB April 2019 meeting

Notícia sobre contribuições acadêmicas para discussões na reunião do IASB em abril de 2019.

Primary Financial Statements—Amending proposals for management performance measures (MPMs) 21A.

  • Frederickson, J. R., & Miller, J. S. (2004). The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review, 79(3), 667–686.
  • Bhattacharya, N., Black, E. L., Christensen, T. E., & Mergenthaler, R. D. (2007). Who trades on pro forma earnings information?. The Accounting Review, 82(3), 581–619.
  • Christensen, T. E., Drake, M. S., & Thornock, J. R. (2014). Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers?. Contemporary Accounting Research, 31(1), 67–102.