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New compliance guidance by SEC staff signals increased scrutiny of non-GAAP financial measures
Parrino, Richard J. - In: The journal of investment compliance 17 (2016) 4, pp. 23-33
Persistent link: https://www.econbiz.de/10011616392
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The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - In: Journal of management & governance 25 (2021) 3, pp. 655-684
Persistent link: https://www.econbiz.de/10012618552
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A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton; Entwistle, Gary - In: Journal of international accounting auditing & taxation 33 (2018), pp. 79-89
Persistent link: https://www.econbiz.de/10011965356
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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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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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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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