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Disclosure versus recognition : the value relevance of pensions

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The determinants and informativeness of non-GAAP revenue disclosures

Campbell, John L.; Gee, Kurt H.; Wiebe, Zac - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 23-48

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Identifying Opportunistic Managers Using Non-GAAP Disclosure and Insider Trading

Black, Dirk E.; Gao, Bo - 2022

Insiders have private information and often disclose non-GAAP earnings metrics with the claim that such metrics inform investors about earnings persistence. However, because insiders have private information about earnings persistence, they have opportunities to take advantage of this...

Persistent link: https://www.econbiz.de/10014244933

GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates

D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40

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Developing the modified accountability disclosure index for local governments

Hafiza Abang Ahmad; Joseph, Corina; Roshima Said - In: International journal of public sector performance … 10 (2022) 2/3, pp. 302-322

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Accounting standardization and separation in the municipal debt market : evidence from GASB 34

Baber, William R.; Beck, Amanda; Koester, Allison - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 29-56

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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

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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

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Amerikanische Offenlegungspflichten in Konflikt mit schweizerischen Geheimhaltungspflichten : unter bes. Berücks. d. Rechtshilfe bei Steuerhinterziehungen u. Insidergeschäften

Honegger, Peter C. - 1986

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Economic factors affecting Home Mortgage Disclosure Act reporting

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