Rainsbury, Liz; Hart, Carol; Buranavityawut, Nonthipoth - In: Pacific Accounting Review 27 (2015) 3, pp. 329-352
firms are motivated to use GAAP-adjusted earnings to provide a more favourable impression of earnings. However, across firms … factor in the reporting of GAAP-adjusted earnings. Research limitations/implications – The study uses firms listed on the New …Purpose – This paper aims to examine motivations for the reporting of generally accepted accounting practice (GAAP)-adjusted …
