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The value relevance of mandatory non-GAAP earnings
Venter, Elmar R.; Emanuel, David; Cahan, Steven F. - In: Abacus : a journal of accounting, finance and business … 50 (2014) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10010350511
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The effect of analysts' GAAP earnings forecasts on managers’ classification shifting
Lin, Shu; Xia, Hui Harry; Ryabova, Tatyana - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012421448
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When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
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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
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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
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Market reaction to non-GAAP earnings around SEC regulation
Bond, David; Czernkowski, Robert; Lee, Yong-Suk; … - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 193-208
Persistent link: https://www.econbiz.de/10011791446
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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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Geldflußrechnung, Segmentberichterstattung und Gewinn pro Aktie : US-GAAP, IAS und HGB im Vergleich
Glieder, Harald - 1999
Persistent link: https://www.econbiz.de/10001356417
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The incremental information content of non-US GAAP earnings disclosures : evidence from UK firms
Olibe, Kingsley O. - In: Journal of international accounting auditing & taxation 15 (2006) 2, pp. 197-214
Persistent link: https://www.econbiz.de/10003399566
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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042