The Value Relevance of S&P's Core Earnings vs. GAAP Earnings

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

The Value Relevance of S&P's Core Earnings vs. GAAP Earnings

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

Research output: Contribution to journal › Article › peer-review

Abstract

In 2002, Standard & Poor's (S&P) introduced a proprietary earnings measure called Core Earnings that is based on inputs received from financial analysts, portfolio managers, corporate executives, and academic researchers. The distinguishing feature of Core Earnings is its consistent treatment of seven adjustments to U.S.

Original language	American English
Journal	Management Accounting Quarterly
Volume	15
State	Published - Jun 22 2014

Disciplines

Economics
Finance

Cite this

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title = "The Value Relevance of S&P's Core Earnings vs. GAAP Earnings",

abstract = "In 2002, Standard & Poor's (S&P) introduced a proprietary earnings measure called Core Earnings that is based on inputs received from financial analysts, portfolio managers, corporate executives, and academic researchers. The distinguishing feature of Core Earnings is its consistent treatment of seven adjustments to U.S.",

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AU - Dawkins, Mark C.

AU - Dugan, Michael T.

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VL - 15

JO - Management Accounting Quarterly

JF - Management Accounting Quarterly

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