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Has the regulation of pro forma reporting in the US changed investors' perceptions of pro forma earnings disclosures?
Black, Dirk E.; Black, Ervin L.; Christensen, Theodore E.; … - In: Journal of business finance & accounting : JBFA 39 (2012) 7/8, pp. 876-904
Persistent link: https://www.econbiz.de/10009682464
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The impact of the management approach on segment reporting
Bugeja, Martin; Czernkowski, Robert; Moran, Daryl - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 310-366
Persistent link: https://www.econbiz.de/10011553289
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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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Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls
Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349
Persistent link: https://www.econbiz.de/10009761771
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The timeliness of restatement disclosures and financial reporting credibility
Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859
Persistent link: https://www.econbiz.de/10011512968
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Local CEOs, career concerns and voluntary disclosure
Hu, Yaqin - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 565-597
Persistent link: https://www.econbiz.de/10014304080
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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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US managers' use of "pro forma" adjustments to meet strategic earnings targets
Black, Dirk E.; Christensen, Theodore E. - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 297-326
Persistent link: https://www.econbiz.de/10003851037
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Discussion of US managers' use of "pro forma" adjustments to meet strategic earnings targets
Kiosse, Paraskevi Vicky - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 327-335
Persistent link: https://www.econbiz.de/10003851046
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Were in-process research and development charges too aggressive?
Dowdell, Thomas D.; Lim, Steve C.; Press, Eric - In: Journal of business finance & accounting : JBFA 36 (2009) 5/6, pp. 531-551
Persistent link: https://www.econbiz.de/10003881127