Implications of non-GAAP earnings for real activities and accounting choices
Year of publication: |
2020
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Authors: | Laurion, Henry |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 70.2020, 1, p. 1-22
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Subject: | Acquisitions | Impairments | Investment | Non-GAAP earnings | Restructurings | SFAS 141R | Bilanzierungsgrundsätze | Accounting standards | Übernahme | Takeover | Gewinn | Profit |
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