The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Year of publication: |
2021
|
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Authors: | Shiah-Hou, Shin-Rong |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 55.2021, p. 1-15
|
Subject: | Accounting restatements | Accruals management | Non-GAAP earnings | Real activities management | Gewinn | Profit | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Berichtswesen | Reporting |
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