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The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

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  • Matthew M. Wieland
  • Mark C. Dawkins
  • Michael T. Dugan

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  • Matthew M. Wieland & Mark C. Dawkins & Michael T. Dugan, 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, Wiley Blackwell, vol. 40(1-2), pages 55-81, January.
    • Handle: RePEc:bla:jbfnac:v:40:y:2013:i:1-2:p:55-81
    DOI: 10.1111/jbfa.2013.40.issue-1-2
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    Citations

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    Cited by:

    1. Ahsan Habib & Mabel D' Costa & Hedy Jiaying Huang & Md. Borhan Uddin Bhuiyan & Li Sun, 2020. "Determinants and consequences of financial distress: review of the empirical literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 1023-1075, April.
    2. Claudia Arena & Simona Catuogno & Nicola Moscariello, 2021. "The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 655-684, September.
    3. Nicholas J. Hallman & Jaime J. Schmidt & Anne M. Thompson, 2022. "Audit Implications of Non‐GAAP Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1947-1989, December.
    4. Bansal, Manish & Kumar, Ashish & Bhattacharyya, Asit & Bashir, Hajam Abid, 2023. "Predictors of revenue shifting and expense shifting: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
    5. Desai, Naman & Nagar, Neerav, 2016. "A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 111-120.
    6. Sascha B. Herr & Peter Lorson & Jochen Pilhofer, 2022. "Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals," Schmalenbach Journal of Business Research, Springer, vol. 74(3), pages 389-451, September.
    7. Gaelle Lenormand & Hoang Nguyen & Lionel Touchais, 2023. "The information content of alternative performance measures in the European context [Le contenu informationnel des indicateurs alternatifs de performance dans le contexte européen]," Post-Print hal-04672673, HAL.
    8. Joseph P.H. Fan & Feng Guan & Zengquan Li & Yong George Yang, 2014. "Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 831-866, September.

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