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Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas; Floropoulos, Nikolaos; Karamanou, Irene - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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Non-GAAP earnings reporting following going-concern opinions
Zhang, Ting; Kwack, So Yean; Si, Yi; Tian, Gaoliang - In: Accounting and finance 63 (2023) 3, pp. 3217-3252
Persistent link: https://www.econbiz.de/10014375324
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Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.; Christensen, Theodore E.; Kiosse, … - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
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Cisco Systems, Inc. : minding the GAAP?
Jeffrey, Cynthia G.; Perkins, Jon D. - In: Issues in accounting education 30 (2015) 4, pp. 329-352
Persistent link: https://www.econbiz.de/10011412861
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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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Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
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GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40
Persistent link: https://www.econbiz.de/10013326301
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The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.; Rennekamp, Kristina; Rupar, Kathy; … - In: Journal of accounting research 60 (2022) 5, pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
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Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?
Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17
Persistent link: https://www.econbiz.de/10011580728