LaTeX Forum

@book{Reichmann2006,
  title={Controlling mit Kennzahlen und Management-Tools: Die systemgest{\"u}tzte Controlling-Konzeption},
  author={Reichmann, Thomas and Richter, Hermann J},
  year={2006},
  pages={18--29},
  publisher={Vahlen}
}

@book{Parmenter2010,
  title={Key performance indicators (KPI): developing, implementing, and using winning KPIs},
  author={Parmenter, David},
  year={2010},
  publisher={John Wiley \& Sons},
  pages={1--4}   
}
%(4ff.)
@book{Wagenhofer2008,
  title={Interne Unternehmensrechnung},
  author={Ewert, Ralf and Wagenhofer, Alfred},
  year={2008},
  publisher={Springer},
  pages={513--559}
}
@article{Sandt2004,
  title={Management mit Kennzahlen und Kennzahlensystemen: Bestandsaufnahme},
  author={Sandt, Joachim},
  journal={Determinanten und Erfolgsauswirkungen, Wiesbaden},
  year={2004},
  pages={10-34}
}
@article{Reichmann1976,
  title={Planung, Steuerung und Kontrolle mit Hilfe von Kennzahlen},
  author={Reichmann, Thomas and Lachnit, Laurenz},
  journal={Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  volume={28},
  number={10-11},
  pages={705--723},
  year={1976}
}
@book{Reichmann2006,
  title={Controlling mit Kennzahlen und Management-Tools: Die systemgest{\"u}tzte Controlling-Konzeption},
  author={Reichmann, Thomas and Richter, Hermann J},
  year={2006},
  pages={18--29},
  publisher={Vahlen}
}

@article{Marques2006,
  title={SEC interventions and the frequency and usefulness of non-GAAP financial measures},
  author={A. Marques},
  journal={Science+Business Media},
  volume={},
  number={DOI 10.1007/s11142-006-9016-x},
  pages={2 ff.},
  year={2006}
}
@article{Jeffrey2013,
  title={Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?},
  author={Jeffrey T. Doyle, Jared Jennings, Mark T. Soliman},
  journal={Journal of Accounting and Economics},
  volume={},
  number={http://dx.doi.org/10.1016/j.jacceco.2013.03.002},
  pages={},
  year={2013}
}
@online{IFRS2014,
  author = {IFRS},
  title = {Financial Statement Presentation{Staff draft of an exposure draft}},
  year = 2011,
  url = {http://www.ifrs.org/Current-Projects/IASB-Projects/Financial-Statement-Presentation/Phase-B/Pages/Phase-B-Replacement-of-IAS-1-and-IAS-7.aspx#},
  urldate = {2014-09-20}
}
@online{SEC2001,
  author = {SEC},
  title = {Cautionary Advice Regarding the Use of "Pro Forma" Financial Information in Earnings Releases},
  year = 2001,
  url = {http://www.sec.gov/rules/other/33-8039.htm},
  urldate = {2014-09-20}
}
@book{Jung2007,
  title={Controlling, 2},
  author={Jung, Hans},
  journal={Aufl., M{\"u}nchen},
  pages={175 ff.},
  year={2007}
}
@book{Coenenberg2003,
  title={und Jahres-abschlussanalyse},
  author={Coenenberg, Adolf G and Haller, Axel and Schultze, Wolfgang},
  journal={Verlag Moderne Industrie},
    pages={1019-1056},
  year={2003}
}

@article{Bradshaw2002,
  title={GAAP versus the street: An empirical assessment of two alternative definitions of earnings},
  author={Bradshaw, Mark T and Sloan, Richard G},
  journal={Journal of Accounting Research},
  volume={40},
  number={1},
  pages={41--66},
  year={2002},
  publisher={Wiley Online Library}
}

@article{Bassen2012,
  title={Ausweis von Pro-Forma-Kennzahlen kapitalmarktorientierter Unternehmen},
  author={Bassen, Alexander and Frank, R and Madsen, O and Bojanic, T and Laskavaya, E},
  journal={Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung},
  volume={12},
  number={7-8},
  pages={360--365},
  year={2012}
}

@article{OECD2001,
  title={OECD Economic Outlook, Volume 2002 Issue 1},
  author={OECD},
  volume={71},
  number={1},
  pages={19 ff.},
  year={2001}
}

@article{Bhattacharya2003,
  title={Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings},
  author={Bhattacharya, Nilabhra and Black, Ervin L and Christensen, Theodore E and Larson, Chad R},
  journal={Journal of Accounting and Economics},
  volume={36},
  number={1},
  pages={285--319},
  year={2003},
  publisher={Elsevier}
}
@article{Bhattacharya2004,
  title={Empirical evidence on recent trends in pro forma reporting},
  author={Bhattacharya, Nilabhra and Black, Ervin L and Christensen, Theodore E and Mergenthaler, Richard D},
  journal={Accounting Horizons},
  volume={18},
  number={1},
  pages={27--43},
  year={2004}
}
@article{Entwistle2005,
  title={The voluntary disclosure of pro forma earnings: A US-Canada comparison},
  author={Entwistle, Gary M and Feltham, Glenn D and Mbagwu, Chima},
  journal={Journal of International Accounting Research},
  volume={4},
  number={2},
  pages={1--23},
  year={2005}
}

@article{Bray2001,
  title={SEC looking at pro forma earnings with purpose in mind},
  author={Bray, C},
  journal={Dow Jones Newswire},
  year={2001}
}

@article{Black2009,
  title={US managers' use of ‘pro forma’adjustments to meet strategic earnings targets},
  author={Black, Dirk E and Christensen, Theodore E},
  journal={Journal of Business Finance \& Accounting},
  volume={36},
  number={3-4},
  pages={297--326},
  year={2009},
  publisher={Wiley Online Library}
}
@book{Fischer2014,
  title={Berichterstattungspraxis und Aussagekraft von Pro-forma-Kennzahlen},
  author={Fischer, Martin},
  year={2014},
pages={19 ff.},
  publisher={Igel Verlag RWS}
}

@article{Kueting2003,
  title={Zur Systematisierung von Pro-Forma-Kennzahlen, gleichzeitig: Fortsetzung einer empirischen Bestandsaufnahme},
  author={K{\"u}ting, Karlheinz and Heiden, Matthias},
  journal={Deutsches Steuerrecht},
  volume={41},
  pages={36},
  year={2003}
}

@book{Laier2011,
  title={Empirische Analyse von Relevanz und Qualit{\"a}t wertorientierter Berichterstattung der DAX-30 Konzerne},
  author={Laier, Rainer},
  booktitle={Value Reporting},
  pages={171--282},
  year={2011},
  publisher={Springer}
}
@book{Heiden2006,
  title={Pro-forma-Berichterstattung: Reporting zwischen Information und T{\"a}uschung},
  author={Heiden, Matthias},
  volume={1},
  year={2006},
  publisher={Erich Schmidt Verlag GmbH \& Co KG}
}

@article{Beaver1970,
  title={The time series behavior of earnings},
  author={Beaver, William H},
  journal={Journal of Accounting Research},
  pages={62--99},
  year={1970},
  publisher={JSTOR}
}

@article{Reimsbach2012,
  title={"Earnings-before"-Kennzahlen in IFRS-Abschlüssen: Regulierungsdebatte vor dem Hintergrund des Joint Financial Statement Presentation Project},
  author={Reimsbach, D. Schirmeister R.},
  journal={Die Wirtschaftsprüfung : WPg},
  pages={},
  year={2012},
  publisher={WPg}
}
@article{Volk2003,
  title={EBITDA: Das Gute, das Schlechte und das H{\"a}ssliche},
  author={Volk, Gerrit},
  journal={StuB, Ausg},
  volume={11},
  number={2003},
  pages={503--506},
  year={2003}
}
@book{BaFin2005,
  title={Emittentenleitfaden der Bundesanstalt f{\"u}r Finanzdienstleistungsaufsicht},
  author={f{\"u}r Finanzdienstleistungsaufsicht, Bundesanstalt},
  year={2005},
  pages={49--55},
  publisher={BaFin}
}
@book{Behringer2014,
  title={Konzerncontrolling},
  author={Behringer},
  year={2014},
  pages={89--132},
  publisher={Springer}
}
@book{Weber2011,
  title={Einführung in das Controlling},
  author={Weber J., Schäffer U.},
  year={2011},
  pages={173--ff},
  publisher={Schäffer-Poeschel}
}
@book{Hillier2010,
  title={Corporate finance: 1st european edition},
  author={Hillier, DJ and Ross, Stephen A and Westerfield, Randolph W and Jaffe, Jeffrey and Jordan, Bradford D},
  number={1st Edition},
  year={2010},
  pages={58--ff},
  publisher={McGraw-Hill}
}
@book{Melching1996,
  title={Umgang mit Geld: wirtschaftliche und psychologische Aspekte im dritten Lebensalter},
  author={Melching, Markus},
  year={1996},
  pages={252--ff},
  publisher={Univ.-Verlag}
}
@article{Littkemann2000,
  title={Kennzahlen der klassischen Bilanzanalyse--Nicht auf Krisendiagnosen zugeschnitten},
  author={Littkemann, J{\"o}rn and Krehl, Harald},
  journal={Krisendiagnose durch Bilanzanalyse},
  volume={2},
  pages={19--32},
  year={2000}
}
@book{Madden1999,
  title={CFROI valuation},
  author={Madden, Bartley},
  year={1999},
  publisher={Butterworth-Heinemann}
}

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\nomenclature{KPI}{Key Performance Indicator}