Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R Mary E. Barth; Ian D. Gow; Daniel J. Taylor Review of Accounting Studies 2012 17(3), 526-562
Evidence on the use of unverifiable estimates in required goodwill impairment Karthik Ramanna; Ross L. Watts Review of Accounting Studies 2012 17(4), 749-780 open access
A re-examination of analysts’ superiority over time-series forecasts of annual earnings Mark T. Bradshaw; Michael S. Drake; James N. Myers; Linda A. Myers Review of Accounting Studies 2012 17(4), 944-968