title: Making pro formas perform.
abstract: Regulators are trying to clear up the muddle created by earnings-report adjustments called "pro formas" that companies issue. Constraining such reporting, as the regulators seem bent on doing, isn't the solution. Firms should increase alternative reporting--and fully account for their accounting.
authors.affiliation: Wake Forest University's Babcock Graduate School of Management, USA.
authors.forename: Stephen
authors.initials: S
authors.lastname: Bryan
authors.forename: Steven
authors.initials: S
authors.lastname: Lilien
mesh_terms: D000066:Accounting / Q000379:methods* / Q000592:standards; D003132:Commerce / Q000191:economics* / Q000331:legislation & jurisprudence; D005375:Financial Audit; D005544:Forecasting; D033161:Government Regulation; D006801:Humans; D007182:Income; D010934:Planning Techniques; D014481:United States