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Impression management and non-GAAP disclosure in earnings announcements

Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479

Persistent link: https://www.econbiz.de/10011723404

The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements

Huang, Qianyun; Skantz, Terrance R. - In: Review of accounting studies 21 (2016) 1, pp. 198-250

Persistent link: https://www.econbiz.de/10011448226

The impact of audit completeness and quality on earnings announcement GAAP disclosures

Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705

Persistent link: https://www.econbiz.de/10011459001

The Relative Informativeness of GAAP and Pro Forma Earnings Announcements in France

Aubert, François - 2009

examining why French traded corporations use pro forma reporting in their annual press releases to announce earnings …, suggesting that managers have significant motives to report a higher profit than the GAAP-based one and the one forecasted by …

Persistent link: https://www.econbiz.de/10013159216

The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms

Aubert, François; Grudnitski, Gary - In: Advances in accounting : a research annual 30 (2014) 1, pp. 154-167

Persistent link: https://www.econbiz.de/10010378717

The association between XBRL adoption and market reactions to earnings surprises

Yen, Ju-Chun; Wang, Tawei - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 51-71

Persistent link: https://www.econbiz.de/10011414819

Financial Reporting Credibility after SOX : Evidence from Earnings Restatements

Hirschey, Mark - 2010

evaluate whether the Act's reforms have had a significant impact on the credibility of financial reporting. Consistent with … investors' assessments of reporting credibility for firms admitting to accounting errors …

Persistent link: https://www.econbiz.de/10013139644

Why Firms Announce Good News Late : Earnings Management and Financial Reporting Timeliness

Kim, Mark; Pierce, Spencer; Yeung, Ira - 2021

Prior studies find that delayed earnings announcements tend to communicate unfavorable news, and investors react negatively when firms delay earnings announcements. However, these findings do not explain why investors discount delayed earnings, even after controlling for the earnings news, and...

Persistent link: https://www.econbiz.de/10013228279

Income smoothing through R&D management and earnings informativeness

Baik, Bok; Gunny, Katherine A.; Jung, Boochun; Park, Duri - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 25-49

Persistent link: https://www.econbiz.de/10013332602

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10011904756

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