The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

Material TypeArticleLanguageEnglish
TitleThe Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense Author(S)Matthew M. Wieland (Author)
Abstract  In 2002, Standard & Poor's (S&P) introduced Core Earnings as a proprietary, uniform earnings metric, with the goal of improving financial reporting...... ...Paginationp 55–81
SubjectEconomicsDescriptorsBusiness
Journal TitleJournal of Business Finance & Accounting  
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