Has the regulation of pro forma reporting in the US changed investors' perceptions of pro forma earnings disclosures?
Dirk E. Black, Ervin L. Black, Theodore E. Christensen and William G. Heninger
| Year of publication: |
2012
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|---|---|
| Authors: | Black, Dirk E. ; Black, Ervin L. ; Christensen, Theodore E. ; Heninger, William G. |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 39.2012, 7/8, p. 876-904
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| Subject: | pro forma earnings | corporate disclosure | the Sarabnes-Oxley Act of 2002 | USA | United States | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Gewinn | Profit | Nachhaltigkeit | Sustainability |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009682464