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GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40
Persistent link: https://www.econbiz.de/10013326301
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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Introducing more IFRS principles of disclosure : will the poor disclosers improve?
Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321
Persistent link: https://www.econbiz.de/10011997749
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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generally accepted accounting principles
Adams, Mollie T.; Meckfessel, Michele D. - In: Business horizons 64 (2021) 1, pp. 7-18
Persistent link: https://www.econbiz.de/10012494554
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The disclosure of Non-GAAP performance measures and the adoption of IFRS : evidence from Japanese firms' experience
Shibasaki, Yuta; Toyokura, Chikara - 2019
Persistent link: https://www.econbiz.de/10013454059
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FIN 48 Adoption Disclosures
Dunbar, Amy E. - 2009
We analyze the first quarter 2007 10-Q filings of 348 Samp;P 500 calendar year-end firms to provide evidence concerning the levels of, and changes in, unrecognized tax benefits (UTBs) resulting from the adoption of FASB Interpretation No. 48 (FIN 48). We draw the following conclusions. First,...
Persistent link: https://www.econbiz.de/10012766875
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A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton; Entwistle, Gary - In: Journal of international accounting auditing & taxation 33 (2018), pp. 79-89
Persistent link: https://www.econbiz.de/10011965356
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844