The first author is from Fuqua School of Business, Duke University, USA. The second, third and fourth authors are from the Marriott School of Management, Brigham Young University, USA. They express appreciation to Brigham Young University for student mentoring grants that made the collection of the pro forma earnings data possible, and to the many students who have read thousands of press releases to hand-collect the data. The authors also express appreciation to workshop participants at Duke University and for the helpful comments of the anonymous referee and the editor. Dirk Black expresses appreciation to the Deloitte Foundation for financial support.
Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
Version of Record online: 24 OCT 2012
© 2012 Blackwell Publishing Ltd
Journal of Business Finance & Accounting
Volume 39, Issue 7-8, pages 876–904, September/October 2012
How to Cite
Black, D. E., Black, E. L., Christensen, T. E. and Heninger, W. G. (2012), Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?. Journal of Business Finance & Accounting, 39: 876–904. doi: 10.1111/j.1468-5957.2012.02297.x
- Issue online: 24 OCT 2012
- Version of Record online: 24 OCT 2012
- (Paper received December 2008, revised version accepted May 2012)
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