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New compliance guidance by SEC staff signals increased scrutiny of non-GAAP financial measures
Parrino, Richard J. - In: The journal of investment compliance 17 (2016) 4, pp. 23-33
Persistent link: https://www.econbiz.de/10011616392
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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The use of non-GAAP disclosures
Walker, Donald A. <Jr.> - In: The journal of corporate accounting & finance 27 (2015/2016) 5, pp. 91-93
Persistent link: https://www.econbiz.de/10011515960
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IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
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Non-generally accepted accounting principles disclosures and audit committee chairs’ external directorships
Lee, Cheng-Hsun - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 111-139
Persistent link: https://www.econbiz.de/10013166718
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - In: Journal of management & governance 25 (2021) 3, pp. 655-684
Persistent link: https://www.econbiz.de/10012618552
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Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung; Lee, Yen-Jung; Lo, Sheng-Yi; Yu, Yong - In: Journal of accounting & economics 72 (2021) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
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Non-GAAP earnings disclosure trends in New Zealand
Carvajal, Mariela; Lont, David H.; Scott, Tom - In: Australian accounting review : AAR 32 (2022) 1, pp. 19-35
Persistent link: https://www.econbiz.de/10013185840