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The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US
Jennings, Ross; Marques, Ana - In: Journal of Business Finance & Accounting 38 (2011) 3-4, pp. 364-394
Persistent link: https://www.econbiz.de/10010543786
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Communication of nonearnings information at the financial statements release date
Han, Bong H.; Jennings, Ross; Noel, James - In: Journal of Accounting and Economics 15 (1992) 1, pp. 63-86
Persistent link: https://www.econbiz.de/10005492544
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THE USEFULNESS OF CHILEAN INFLATION ACCOUNTING
JENNINGS, ROSS; MATURANA, GUSTAVO - In: Abante 8 (2005) 1, pp. 85-118
This study examines the usefulness to investors of the “monetary correction” (corrección monetaria) required under Chilean accounting standards. The monetary correction arises when nonmonetary assets and liabilities and owners’ equity are restated for changes in the purchasing power of...
Persistent link: https://www.econbiz.de/10005736353