Publications

G. Entwistle, G. Feltham and C. Mbagwu. 2010. "The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP, and I/B/E/S Earnings".  Journal of Accounting, Auditing and Finance. Vol. 25, No. 2: 261-288.

Y. Ding, G. Entwistle and H. Stolowy. 2007.  "Identifying and Coping with Balance Sheet Differences: A Comparative Analysis of U.S., Chinese, and French Oil and Gas Firms Using the "Statement of Financial Structure"".  Issues in Accounting Education.  Vol. 22, No. 4: 591-606 

G. Entwistle, G. Feltham and C. Mbagwu. 2006. "Misleading Disclosure of Pro Forma Earnings - An Empirical Examination". Journal of Business Ethics. Vol. 69, No. 4: 355-372.                                                 

G. Entwistle, G. Feltham and C. Mbagwu. 2006. "Financial Reporting Regulation and the Reporting of Pro Forma Earnings: An Empirical Examination". Accounting Horizons. Vol. 20, No. 1: 39-55.

G. Entwistle, G. Feltham and C. Mbagwu. 2005.  "The Voluntary Disclosure of Pro Forma Earnings - A U.S. Canada Comparison". Journal of International Accounting Research. Vol. 4, No. 2: 1-23.

Y. Ding, G. Entwistle and H. Stolowy. 2004.  "International Differences in Research and Development Reporting Practices: A French and Canadian Comparison".  Advances in International Accounting. Vol. 17, 55-72.

G. Entwistle, G. Feltham, and C. Mbagwu. 2004.  "Voluntary Disclosure Practices: The Use of Pro Forma Reporting".   Journal of Applied Corporate Finance.  Vol. 16, Nos. 2-3, Spring/Summer, 73-80.

B. Dykeman and G. Entwistle. 2004.  "The Life and Death of the Canadian Contingent Gains and Losses Accounting Standards Project".  Canadian Accounting Perspectives.  Vol. 3, No. 1, 5-31.

G. Entwistle, G. Feltham and C. Mbagwu. 2004. "Informative or Misleading?".  CA Magazine. November. 43-44, 49. (Nominated for the International Federation of Accountants (IFAC) Article of Merit Award.

G. Entwistle, G. Feltham, and C. Mbagwu. 2004. "Proper Pro Forma Reports".  CMA Management, Vol. 78, No. 4 (June/July): 26-28.

G. Entwistle. 2003.  "Do the Right Thing: The Research Curriculum".  Issues in Accounting Education.  Vol. 18, No. 1, February, 79-92.

G. Entwistle and F. Phillips. 2003.  "Relevance, Reliability, and the Earnings Quality Debate".  Issues in Accounting Education.  Vol. 18, No. 1, February, 25-27.

G. Entwistle. 1999.  "Exploring the R & D Disclosure Environment".  Accounting Horizons, Vol 13, No. 4, 323-341.

G. Entwistle. 1996.  "When in Significant Doubt, Disclose".  CGA Magazine, December, 55-56.

G. Entwistle and W. Lindsay. 1994.  "An Archival Study of the Existence, Cause and Discovery of Income-Affecting Financial Statement Misstatements".  Contemporary Accounting Research, Vol.11, No.1-I, 271-296.

G. Entwistle, C. LanFranconi and D. Robertson, 1994.  The Incomplete Disclosure of Litigation-Type Contingencies:  Contemporary Canadian Evidence.  Journal of International Accounting, Auditing & Taxation, Vol.3, No. 2, 169-185.