| Title |
Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
|
|---|---|
| Published in |
Review of Accounting Studies, July 2012
|
| DOI | 10.1007/s11142-012-9192-9 |
| Authors |
Mary E. Barth, Ian D. Gow, Daniel J. Taylor |
Mendeley readers
The data shown below were compiled from readership statistics for 124 Mendeley readers of this research output. Click here to see the associated Mendeley record.
Geographical breakdown
| Country | Count | As % |
|---|---|---|
| United States | 1 | <1% |
| France | 1 | <1% |
| Singapore | 1 | <1% |
| Switzerland | 1 | <1% |
| Unknown | 120 | 97% |
Demographic breakdown
| Readers by professional status | Count | As % |
|---|---|---|
| Student > Ph. D. Student | 34 | 27% |
| Professor | 12 | 10% |
| Student > Doctoral Student | 11 | 9% |
| Researcher | 10 | 8% |
| Student > Master | 10 | 8% |
| Other | 25 | 20% |
| Unknown | 22 | 18% |
| Readers by discipline | Count | As % |
|---|---|---|
| Business, Management and Accounting | 76 | 61% |
| Economics, Econometrics and Finance | 15 | 12% |
| Unspecified | 2 | 2% |
| Arts and Humanities | 2 | 2% |
| Linguistics | 1 | <1% |
| Other | 3 | 2% |
| Unknown | 25 | 20% |
Attention Score in Context
This research output has an Altmetric Attention Score of 7. This is our high-level measure of the quality and quantity of online attention that it has received. This Attention Score, as well as the ranking and number of research outputs shown below, was calculated when the research output was last mentioned on 03 June 2018.
All research outputs
#4,191,823
of 22,881,154 outputs
Outputs from Review of Accounting Studies
#41
of 175 outputs
Outputs of similar age
#28,794
of 164,511 outputs
Outputs of similar age from Review of Accounting Studies
#2
of 3 outputs
Altmetric has tracked 22,881,154 research outputs across all sources so far. Compared to these this one has done well and is in the 80th percentile: it's in the top 25% of all research outputs ever tracked by Altmetric.
So far Altmetric has tracked 175 research outputs from this source. They typically receive a lot more attention than average, with a mean Attention Score of 11.4. This one has gotten more attention than average, scoring higher than 74% of its peers.
Older research outputs will score higher simply because they've had more time to accumulate mentions. To account for age we can compare this Altmetric Attention Score to the 164,511 tracked outputs that were published within six weeks on either side of this one in any source. This one has done well, scoring higher than 81% of its contemporaries.
We're also able to compare this research output to 3 others from the same source and published within six weeks on either side of this one.