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Profit or prophet? : a case study of the reporting of non-GAAP earnings by Australian banks

Sek, Julie; Taylor, Stephen L. - In: Australian accounting review 21 (2011) 4, pp. 327-339

Persistent link: https://www.econbiz.de/10009424919

The drivers, consequences and policy implications of non-GAAP earnings reporting

Young, Steven - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 444-465

Persistent link: https://www.econbiz.de/10010385787

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

The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers

Guggenmos, Ryan D.; Rennekamp, Kristina; Rupar, Kathy; … - In: Journal of accounting research 60 (2022) 5, pp. 1915-1945

Persistent link: https://www.econbiz.de/10013465585

Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?

Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17

Persistent link: https://www.econbiz.de/10011580728

Empirical evidence of the rounding phenomenon in reported pro forma earnings

He, Daoping - In: International journal of business 23 (2018) 4, pp. 301-311

Persistent link: https://www.econbiz.de/10011950411

Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

Persistent link: https://www.econbiz.de/10010250808

Consequences of financial reporting quality on corporate performance : evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …

Persistent link: https://www.econbiz.de/10010385817

Admitting mistakes : home country effect on the reliability of restatement reporting

Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240

Persistent link: https://www.econbiz.de/10011295562

The timeliness of restatement disclosures and financial reporting credibility

Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859

Persistent link: https://www.econbiz.de/10011512968