1 November 2003 Financial Analysts Journal Volume 59, Issue 6 Accounting Valuation: Is Earnings Quality an Issue? Bradford Cornell and Wayne R. Landsman Share this: Share on Facebook Share on Weibo Share on Twitter (X) Share on LinkedIn Share by Email From a valuation perspective, no “best”—or even consistent—measure of pro forma earnings exists. Read the Complete Article in Financial Analysts Journal Financial Analysts Journal CFA Institute Member Content Publisher Information Association for Investment Management and Research 9 pages doi.org/10.2469/faj.v59.n6.2571 ISSN/ISBN: 0015-198X