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Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence,materiality and rationale |
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| Authors: | Sarah J. Webber Nancy B. Nichols Donna L. Street Sandra J. Cereola |
| Affiliation: | 1. University of Dayton, Department of Accounting, Dayton, OH 45469-2242, USA;2. James Madison University, School of Accounting, Harrisonburg, VA 22807, USA |
| Abstract: | |
| Keywords: | Non-GAAP income measures Pro forma earnings measures SEC Reg G Item 10(e) of Regulation S-K |
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