The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Year of publication: |
2022
|
---|---|
Authors: | Guggenmos, Ryan D. ; Rennekamp, Kristina ; Rupar, Kathy ; Wang, Sean |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 5, p. 1915-1945
|
Subject: | aggressive reporting | earnings management | non-GAAP measures | reconciliation | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting | Gewinn | Profit |
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