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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
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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
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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
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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