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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 |