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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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The disclosure of non-GAAP earnings information in the presence of transitory gains
Curtis, Asher B.; McVay, Sarah; Whipple, Benjamin C. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 933-958
Persistent link: https://www.econbiz.de/10010407972
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Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung; Lee, Yen-Jung; Lo, Sheng-Yi; Yu, Yong - In: Journal of accounting & economics 72 (2021) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
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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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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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CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
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Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg; Tarca, Ann; Wee, Marvin - In: Accounting and finance 63 (2023) 2, pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
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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 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
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The disclosure of non-GAAP earnings following Regulation G : an analysis of transitory gains
Baumker, Michael; Biggs, Philip; McVay, Sarah; Pierce, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 77-92
Persistent link: https://www.econbiz.de/10010425040