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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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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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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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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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The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Huang, Qianyun; Skantz, Terrance R. - In: Review of accounting studies 21 (2016) 1, pp. 198-250
Persistent link: https://www.econbiz.de/10011448226
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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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Earnings performance measures and CEO turnover : street versus GAAP earnings
Jarva, Henry; Kallunki, Juha-Pekka; Livne, Gilad - In: The journal of corporate finance : contracting, … 56 (2019), pp. 249-266
Persistent link: https://www.econbiz.de/10012098802
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Essays on the usefulness of non-GAAP earnings
Thielemann, Felix - 2019
Die freiwillige Publizität sogenannter Alternativer Performance Kennzahlen (APKs) wird fortlaufend kontrovers diskutiert. Gegenstand der Diskussion ist der mögliche Missbrauch von APKs aufgrund der Tatsache, dass diese relativ zu den nach gängigen Rechnungslegungsvorschriften (GAAP) fest...
Persistent link: https://www.econbiz.de/10012193516
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Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
Choi, Young-Soo; Young, Steven - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 75-103
Persistent link: https://www.econbiz.de/10011306051