PubMed · 14521095
Making pro formas perform.
Abstract
Regulators are trying to clear up the muddle created by earnings-report adjustments called "pro formas" that companies issue. Constraining such reporting, as the regulators seem bent on doing, isn't the solution. Firms should increase alternative reporting--and fully account for their accounting.
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Stephen Bryan, Steven Lilien. 2003. Making pro formas perform.. https://pubmed.ncbi.nlm.nih.gov/14521095/
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