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Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?
Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17
Persistent link: https://www.econbiz.de/10011580728
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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 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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Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
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Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?
Atwood, T. J. - 2010
We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS … flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting … Principles (U.S. GAAP) and firms reporting under non-U.S. domestic accounting standards (DAS). Using samples comprised of 58 …
Persistent link: https://www.econbiz.de/10013147507
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Accounting conservatism and Street earnings
Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
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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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Shaping the information environment : international evidence on financial reporting frequency and analysts' earnings forecast errors
Filip, Andrei; Liu, Junqi; Moraru-Arfire, Andreea - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 754-785
Persistent link: https://www.econbiz.de/10014584639
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Voluntary management earnings forecasts and value relevance in financial reports
Dong, Nanyan; Wang, Fangjun; Zhang, Junrui - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 9, pp. 2478-2502
Persistent link: https://www.econbiz.de/10012549922
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Management earnings forecast and financial statement complexity
Ishinagi, Yoshikazu; Shiiba, Atsushi - In: Journal of accounting and public policy 42 (2023) 4, pp. 1-9
Persistent link: https://www.econbiz.de/10014485517