When does forecasting GAAP earnings entail unreasonable effort?
Year of publication: |
2022
|
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Authors: | Laurion, Henry ; Sloan, Richard G. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 73.2022, 1, p. 1-19
|
Subject: | Earnings guidance | Non-GAAP earnings | Opportunistic behavior | Unreasonable effort | Lohn | Wages | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination | Prognose | Forecast | Prognoseverfahren | Forecasting model | Bilanzpolitik | Accounting policy | Kapitaleinkommen | Capital income |
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