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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

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

Income smoothing and the cost of debt

Li, Si; Richie, Nivine - In: China journal of accounting research : CJAR 9 (2016) 3, pp. 175-190

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market. This paper investigates the effect of income smoothing on the debt market. Using the Tucker-Zarowin (TZ) statistic of income smoothing, we find that firms with higher income smoothing rankings...

Persistent link: https://www.econbiz.de/10011844640

Corporate social responsibility disclosure and corporate creditworthiness : evidence from the UK

Ftiti, Zied; Jeriji, Maher; Kammoun, Sourour; Louhichi, … - In: International journal of finance & economics : IJFE 29 (2024) 2, pp. 1259-1276

Persistent link: https://www.econbiz.de/10014532658

The differential impact of political risk factors on emerging market bond spreads and credit rating outlooks

Sonenshine, Ralph; Kumari, Sapna - In: Journal of economics & business 120 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013439864

Regulation fair disclosure's effect in the information content of bond rating changes

Poon, Winnie P. H.; Evans, Dorla A. - In: European financial management : the journal of the … 19 (2013) 4, pp. 775-800

Persistent link: https://www.econbiz.de/10010237357

Non-GAAP Earnings Disclosure in Loss Firms

Leung, Edith - 2018

This study examines the incremental information in loss firms' non-GAAP earnings disclosures relative to GAAP earnings. Using a large sample obtained through textual analysis and hand-collection, we posit and find that loss firms' non-GAAP earnings exclusions offset the low informativeness of...

Persistent link: https://www.econbiz.de/10012935700

Are all non-GAAP disclosures created equal?

Adams, Mollie T.; Meckfessel, Michele D. - In: Business horizons 64 (2021) 1, pp. 7-18

Persistent link: https://www.econbiz.de/10012494554

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

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

Persistent link: https://www.econbiz.de/10013326301