Essays about: "Analyst Exclusions"

Found 1 essay containing the words Analyst Exclusions.

  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

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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

    Abstract : 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. READ MORE