Construct · 1 fields · 1 citations

pro forma emphasis effect: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial accounting

the finding that giving pro forma earnings greater prominence than GAAP earnings in announcements shifts nonprofessional investors' judgments, moderated by reconciliation.

In financial accounting, pro forma emphasis effect refers to the finding that giving pro forma earnings greater prominence than GAAP earnings in announcements shifts nonprofessional investors' judgments, moderated by reconciliation. This meaning comes from Elliott (2006) in The Accounting Review.[1]

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Nearby constructs

prominence2 fields · 3 citationsjingle · plasma on the Sun vs stress in a word reconciliation2 fields · 2 citationsjingle · one word, two constructs street earnings1 fields · 1 citationsanchor · a standalone construct

References

Elliott, W. B. (2006). Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? The Accounting Review, 81(1), 113-133. https://doi.org/10.2308/accr.2006.81.1.113

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