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The drivers, consequences and policy implications of non-GAAP earnings reporting

Young, Steven - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 444-465

Persistent link: https://www.econbiz.de/10010385787

R&D expenditure and earnings targets

Osma, Beatriz García; Young, Steven - In: European accounting review 18 (2009) 1, pp. 7-32

Persistent link: https://www.econbiz.de/10003849062

Transitory earnings components and the two faces of non-generally accepted accounting principles earnings

Choi, Young-Soo; Young, Steven - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 75-103

Persistent link: https://www.econbiz.de/10011306051

Transitory Earnings Components and the Two Faces of Non-GAAP Earnings

Choi, Young-Soo - 2016

Non-GAAP earnings reporting has been linked with both informative and strategic incentives. We seek to disentangle these conflicting effects by examining the association between non-GAAP earnings disclosure and transitory items in GAAP earnings, conditional on managers' reporting incentives. We...

Persistent link: https://www.econbiz.de/10013008035

Proactive financial reporting enforcement : audit fees and financial reporting quality effects

Florou, Annita; Morricone, Serena; Pope, Peter F. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 167-197

Persistent link: https://www.econbiz.de/10012257833

Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.

Patatoukas, Panos N. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 166-175

Persistent link: https://www.econbiz.de/10011581802