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Are voluntary disclosures that disavow the reliability of mandated fair value information ..
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The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments
JR Frederickson, JS Mitter
Journal article | 2004 | Accounting Review
This paper presents an experiment that examines the effect of pro forma earnings disclosures on the judgments of analysts (i.e., m..
PhD in Accounting
University of Washington