Impression management and non-GAAP disclosure in earnings announcements
Encarna Guillamon-Saorin, Helena Isidro and Ana Marques
| Year of publication: |
March/April 2017
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| Authors: | Guillamon-Saorin, Encarna ; Isidro, Helena ; Marques, Ana |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 44.2017, 3/4, p. 448-479
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| Subject: | pro forma earnings | alternative performance measures | street earnings | disclosure tone | emphasis | sophisticated investors | shareholder protection | Gewinn | Profit | Unternehmenspublizität | Corporate disclosure | Bilanzierungsgrundsätze | Accounting standards | Ankündigungseffekt | Announcement effect | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Berichtswesen | Reporting | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12238 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011723404