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The impact of the global financial crisis on the comparative value relevance of GAAP versus non-GAAP earnings

Teh, Seng Thiam

Description

I examine the value relevance of earnings measures based on generally accepted accounting principles (GAAP) relative to non-GAAP earnings measures using six earnings measures: I/B/E/S earnings; Standard & Poor's Core earnings; cash earnings; cash flows from operations; earnings from operations adjusted to exclude special items; and income before extraordinary items. I adopt the Ohlson (1995; 1999) valuation model to test value relevance and a cumulative abnormal returns model to test the...[Show more]

CollectionsOpen Access Theses
Date published: 2014
Type: Thesis (PhD)
URI: http://hdl.handle.net/1885/156309
DOI: 10.25911/5d51421240175

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