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The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
Aubert, François; Grudnitski, Gary - In: Advances in accounting : a research annual 30 (2014) 1, pp. 154-167
Persistent link: https://www.econbiz.de/10010378717
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Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio; Johnson, E. Scott - In: Advances in accounting : a research annual 53 (2021), pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
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Improving earnings quality : the effect of reporting incentives and accounting standards
Watrin, Christoph; Ullmann, Robert - In: Advances in accounting : a research annual 28 (2012) 1, pp. 179-188
Persistent link: https://www.econbiz.de/10009571708
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The economic implications of the earnings impact from lease capitalization
Hsieh, Su-jane; Su, Yuli - In: Advances in accounting : a research annual 31 (2015) 1, pp. 42-54
Persistent link: https://www.econbiz.de/10011344315
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IFRS and US GAAP : assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets
Shelton, Sandra Waller; Owens-Jackson, Lisa A.; … - In: Advances in accounting : a research annual 27 (2011) 1, pp. 187-192
Persistent link: https://www.econbiz.de/10009268617
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Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing; Wang, Sophia I-Ling - In: Advances in accounting : a research annual 35 (2016), pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
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The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong - In: Advances in accounting : a research annual 55 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
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Principles-based standards and conditional accounting conservatism
Krishnan, Gopal; Zhang, Jing - In: Advances in accounting : a research annual 58 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
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Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
Ater, Brandon D.; Kilic, Emre; Sobngwi, Christian K. - In: Advances in accounting : a research annual 66 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015062014
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Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.; Brooks, Marcus R. - In: Advances in accounting : a research annual 44 (2019), pp. 81-94
Persistent link: https://www.econbiz.de/10012064332