Comparing the Value Relevance of Two Operating Income Measures

• 1 January 2003
• journal article
• Published by Springer Nature in Review of Accounting Studies
• Vol. 8  (4) , 561-572
• https://doi.org/10.1023/a:1027328418571

Abstract

Keywords

• VALUE RELEVANT
• GAAP NET
• NET INCOME
• REPORTED BY MANAGERS AND ANALYSTS
• EARNINGS REPORTED BY MANAGERS