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Pro forma earnings disclosure : the effects of non-GAAP earnings and earnings-before on investors' information processing
Reimsbach, Daniel - In: Journal of business economics : JBE 84 (2014) 4, pp. 479-515
Persistent link: https://www.econbiz.de/10010354749
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Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas; Floropoulos, Nikolaos; Karamanou, Irene - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
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The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
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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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Non-GAAP earnings reporting following going-concern opinions
Zhang, Ting; Kwack, So Yean; Si, Yi; Tian, Gaoliang - In: Accounting and finance 63 (2023) 3, pp. 3217-3252
Persistent link: https://www.econbiz.de/10014375324
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Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.; Christensen, Theodore E.; Kiosse, … - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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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
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Profit or prophet? : a case study of the reporting of non-GAAP earnings by Australian banks
Sek, Julie; Taylor, Stephen L. - In: Australian accounting review 21 (2011) 4, pp. 327-339
Persistent link: https://www.econbiz.de/10009424919
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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