7Bhattacharya N. , Black E. L. , Christensen T. E. , Mergenthaler R. D. 2007. Who Trades on Pro Forma Earnings Information?. The Accounting Review, 3:581 -620.
8FASB. 2008. Discussion Paper, Preliminary Views on Financial Statement Presentation : Joint Project of the IASB and FASB (October 16, 2008). www. fasb. org.
9Frederickson J. R. , Miller J. S. 2004. The Effects of Pro forma Earnings Disclosures on Analysts'and Nonprofessional investors'Equity Valuation Judgments. The Accounting Review, 3:667-686.
10Elliott W. B. 2006. Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements. The Accounting Review, 1:113-133.