Narrow search
Showing 1 - 10 of 136
Cover Image
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
Cover Image
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
Cover Image
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony; Gong, James Jianxin - In: Advances in accounting : a research annual 45 (2019) 100415, pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Cover Image
Auditor rotation, key audit matter disclosures, and financial reporting quality
Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013365572
Cover Image
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
Cover Image
Non-GAAP earnings disclosures around Regulation G : the case of "implicit non-GAAP reporting"
Thielemann, Felix; Dinh, Tami - In: Advances in accounting : a research annual 46 (2019), pp. 1-14
Persistent link: https://www.econbiz.de/10012156499
Cover Image
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
Cover Image
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony; Gong, James Jianxin; Lu, Richard Hung-Yuan - In: Advances in accounting : a research annual 49 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Cover Image
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
Cover Image
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