15 April 2019

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

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.

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