2013
DOI: 10.2139/ssrn.2195959
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Comparative Value-Relevance of GAAP, IBES, S&P Core, Cash Earnings and Cash Flows

Abstract: This study examines the impact the global financial crisis had on the value relevance of GAAP and non-GAAP earnings. We adopt the Ohlson (1995) valuation and CAR models to test the value relevance and information content of alternative earnings measures. We use six different earnings measures comprising IBES earnings, Standard & Poor's (S&P) core earnings, cash earnings, cash flows from operations, earnings from operations adjusted to exclude special items under GAAP and income before extraordinary items under… Show more

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