Role of stock price informativeness in shaping non-GAAP earnings disclosures
Year of publication: |
2023
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Authors: | Zhang, Ting ; Tian, Gaoliang ; Feng, Hua |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 1, p. 266-283
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Subject: | Non-gaap earnings | stock price informativeness | voluntary disclosures | Börsenkurs | Share price | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Asymmetrische Information | Asymmetric information | Kapitaleinkommen | Capital income | Gewinn | Profit | Auskunftspflicht | Disclosure regulation |
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