The authors appreciate the very insightful comments and advice of the anonymous referee and Martin Walker (Editor). We thank Ben Ayers, Steve Baginski, Linda Bamber, Michael Bamber, Dennis Beresford, Andrew Call, Keji Chen, Jennifer Gaver, Robert Hoyt, Robert Ingram, Ken Klassen, David Koo, Stacie Laplante, D. Craig Nichols, Santhosh Ramalingegowda, Austin Reitenga, Casey Schwab, Mary Stone, Gary Taylor, Eric Yeung, and participants at the Southeast Summer Accounting Research Colloquium, the University of Alabama, and the University of Georgia for many helpful comments and suggestions. The first and second authors gratefully acknowledge the financial support of the Terry College of Business, and the third author Horne LLP.
The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense
Article first published online: 25 FEB 2013
© 2013 Blackwell Publishing Ltd
Journal of Business Finance & Accounting
Volume 40, Issue 1-2, pages 55–81, January/February 2013
How to Cite
Wieland, M. M., Dawkins, M. C. and Dugan, M. T. (2013), The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense. Journal of Business Finance & Accounting, 40: 55–81. doi: 10.1111/jbfa.12013
- Issue published online: 25 FEB 2013
- Article first published online: 25 FEB 2013
- Manuscript Accepted: NOV 2012
- Manuscript Received: MAY 2011
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