Pro-Forma Earnings

1 Financial Reporting Regulation and the Reporting of Pro Forma Earnings • Gary M Entwistle, Glenn D Feltham, Chima Mbagwu. 2006.• Questions

2 Empirical Evidence on Recent Trends in Pro Forma Reporting • Nilabhra Bhattacharya, Ervin L Black, Theodore E Christensen, Richard D Mergenthaler. Accounting Horizons. 2004 • Questions


SEC Final Rule: Conditions for Use of Non-GAAP Financial Measures

Investors, It Pays to Mind the GAAP Gaps

Kraft EA Kraft Reports Strong Revenue Growth in 2007 - Corporate/Financial News Release • Costs slice Kraft results

Pro Forma Earnings - A Different Recipt