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Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R

Mary E. Barth1; Ian D. Gow2; Daniel J. Taylor3

1 Stanford University · 2 Harvard Business School, Boston, MA, USA · 3 University of Pennsylvania

Review of Accounting Studies 2012
DOI
10.1007/s11142-012-9192-9
Volume
17 (3)
Pages
526-562
Language
en
Export
BibTeX
Sources
semanticscholar openalex crossref