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Non-GAAP disclosures and CEO pay levels
Lont, David H.; Ranasinghe, Dinithi; Roberts, Helen - In: The international journal of accounting : TIJA 55 (2020) 4, pp. 2050016-1-48
Persistent link: https://www.econbiz.de/10012437917
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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
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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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The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester; Gavious, Ilanit; Lev, Baruch - In: Review of accounting studies 22 (2017) 2, pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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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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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 debt market relevance of non-GAAP earnings disclosures
Thielemann, Felix; Dinh, Tami; Kang, Helen - In: Essays on the usefulness of non-GAAP earnings, (pp. 19-62). 2019
Persistent link: https://www.econbiz.de/10012193496
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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
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Properties of optimal accounting rules in a signaling game
Jiang, Xu; Yang, Ming - In: Journal of accounting & economics 63 (2017) 2/3, pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
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A study on the disclosure practices of banks in India with reference to Indian accounting standards
Poornima, B. G.; Alphonso, Swizel Jesslin; Reddy, Y. V. - In: The IUP journal of accounting research & audit … 15 (2016) 4, pp. 7-28
Persistent link: https://www.econbiz.de/10011635658