Are Pro Forma Earnings Informative?

博士 === 元智大學 === 管理學院博士班 === 100 === This paper provides evidence bearing on the controversial debates about pro forma earnings information in the literatures. Pro forma earnings exclude normal income statement items that managers deem to be nonrecurring or non-representative of ongoing operations. S...

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Bibliographic Details
Main Authors: Chia-Hsin Cheng, 鄭家興
Other Authors: 夏侯欣榮
Format: Others
Language:en_US
Online Access:http://ndltd.ncl.edu.tw/handle/93341726113483680621