Sökning: "Thordis Lajewski"

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  1. 1. A Guide to the Ga(a)p in the Street - A Quantitative Analysis of Sell-side Analysts' Exclusion Decisions Regarding Special Item Subcomponents and the Impact of Management Guidance on Street Earnings

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Thordis Lajewski; Dovile Sniokaite; [2014]
    Nyckelord :Street Earnings; Earnings Guidance; Special Item Subcomponents; Analyst Exclusions; Non-GAAP earnings;

    Sammanfattning : Firms' performance is reported by means of up to three earnings measures: firms' mandatory GAAP, firms' complementary pro forma and sell-side analysts' street earnings. The latter two measures (non-GAAP) are derived through the exclusion of earnings components, special (i.e. non-recurring) and incremental (i. LÄS MER