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Search-Based Peer Firms:Aggregating Investor Perceptions Through Internet Co-Searches
Peer Firm EDGAR Search Traffic Revealed Preference Co-Search Industry Classification
2015/4/27
Applying a "co-search" algorithm to Internet traffic at the SEC's EDGAR web-site, we develop a novel method for identifying economically-related peer firms and for measuring their relative importance....
Pro forma versus GAAP reporting: an examination of differences in investor perceptions
Pro forma GAAP Investor perceptions accounting qualities novice investors
2010/10/18
Results indicate that both professional and non-professional investors perceive pro forma
earnings reports as less useful than GAAP reports. This finding contradicts previous research
based on stock...