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Proper pro forma reports.
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- معلومة اضافية
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- نبذة مختصرة :
The article focuses on the right use of pro forma earnings reports by companies. Recently, managers' reporting of pro forma earnings has come under close scrutiny for two reasons. First, there is a perception that managers are increasingly disclosing these alternative measures. There has been a considerable debate about managers' intentions when reporting pro forma measures. Managers generally claim that pro formas are used to provide information not otherwise provided through traditional GAAP earnings--that they are providing value relevant information. It has been argued elsewhere that managers have a strategic motive for reporting pro formas--to manage investors' perceptions of firm performance.
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