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Non-GAAP reporting and debt market outcomes : evidence from Regulation G

Thielemann, Felix; Dinh, Tami; Kang, Helen - In: Schmalenbach business review : sbr 71 (2019) 2, pp. 169-203

Persistent link: https://www.econbiz.de/10012053331

Prevalence and determinants of "implicit non-GAAP reporting" around regulation G

Thielemann, Felix; Dinh, Tami - In: Essays on the usefulness of non-GAAP earnings, (pp. 63-101). 2019

Persistent link: https://www.econbiz.de/10012193497

Non-GAAP earnings disclosures around Regulation G : the case of "implicit non-GAAP reporting"

Thielemann, Felix; Dinh, Tami - In: Advances in accounting : a research annual 46 (2019), pp. 1-14

Persistent link: https://www.econbiz.de/10012156499

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

Dinh, Tami - 2020

Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38. In our setting, IFRS adoption is accompanied by a...

Persistent link: https://www.econbiz.de/10012843079