The determinants and informativeness of non-GAAP revenue disclosures
Year of publication: |
2022
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Authors: | Campbell, John L. ; Gee, Kurt H. ; Wiebe, Zac |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 7, p. 23-48
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Subject: | non-GAAP financial measures | revenue | voluntary disclosure | predictive value | confirmatory value | standard setting | regulatory scrutiny | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Bilanzierungsgrundsätze | Accounting standards |
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