Venter, Elmar R.; Cahan, Steven F.; Emanuel, David - In: The International Journal of Accounting 48 (2013) 1, pp. 26-53
We investigate whether the special item anomaly in the U.S. exists in an environment where the separation of non-recurring items from earnings is mandated. We use South African data, as the separate disclosure of specific non-recurring items has been mandatory since 2000. Our results show that,...
