Transitory earnings components and the two faces of non-generally accepted accounting principles ear...
Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
About this item
Full title
Author / Creator
Publisher
Clayton: Blackwell Publishing Ltd
Journal title
Language
English
Formats
Publication information
Publisher
Clayton: Blackwell Publishing Ltd
Subjects
More information
Scope and Contents
Contents
Non‐generally accepted accounting principles (non‐GAAP) earnings reporting has been linked with both informative and strategic incentives. We seek to disentangle these conflicting effects by examining the association between non‐GAAP earnings disclosure and transitory items in GAAP earnings, conditional on managers' reporting incentives. We report...
Alternative Titles
Full title
Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_1664942196
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_1664942196
Other Identifiers
ISSN
0810-5391
E-ISSN
1467-629X
DOI
10.1111/acfi.12040
