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

Producción científica: Article › revisión exhaustiva

Resumen

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.

Idioma original	American English
Publicación	Management Accounting Quarterly
Volumen	15
Estado	Published - jun 22 2014

Disciplines

Economics
Finance

Citar esto

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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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