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The impact of the SEC's regulation of non-GAAP disclosures
Heflin, Frank; Hsu, Charles - In: Journal of accounting & economics 46 (2008) 2/3, pp. 349-365
Persistent link: https://www.econbiz.de/10003796336
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Small cap financial reporting : determinants of emphasis and placement of non-GAAP disclosures
Campbell, Linda; López, Dennis M. - In: Research in accounting regulation 22 (2010) 2, pp. 114-120
Persistent link: https://www.econbiz.de/10009230501
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Credibility attributes and investor perceptions on non-GAAP earnings exclussions
Entwistle, Gary M.; Feltham, Glenn D.; Mbagwu, Chima - In: Accounting perspectives : a journal of The Canadian … 11 (2012) 4, pp. 229-257
Persistent link: https://www.econbiz.de/10009697799
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The adequacy of fixed asset disclosures under U.S. GAAP
Bauman, Mark P. - In: Research in accounting regulation 25 (2013) 2, pp. 149-156
Persistent link: https://www.econbiz.de/10010232457
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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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New compliance guidance by SEC staff signals increased scrutiny of non-GAAP financial measures
Parrino, Richard J. - In: The journal of investment compliance 17 (2016) 4, pp. 23-33
Persistent link: https://www.econbiz.de/10011616392
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Is there a 'GAAP GAP'? : a politico-economic model of muncipal accounting policy
Carroll, Deborah A.; Marlowe, Justin - In: Journal of public budgeting, accounting & financial … 21 (2009) 4, pp. 501-523
Persistent link: https://www.econbiz.de/10008825103
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The effect of regulation on local government disclosure practices
Ingram, Robert W. - In: Journal of accounting and public policy 6 (1987) 4, pp. 245-270
Persistent link: https://www.econbiz.de/10001083307
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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi; Lewis, Tracy R.; Schipper, Katherine; Zhang, Yun - In: Journal of accounting research 55 (2017) 1, pp. 153-196
Persistent link: https://www.econbiz.de/10011658119