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There are 12068 results for: content related to: Credibility Attributes and Investor Perceptions of Non- GAAP Earnings Exclusions

  1. Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 212–249, Brian M. Burnett, Elizabeth A. Gordon, Bjorn N. Jorgensen and Cheryl L. Linthicum

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12051

  2. The Impact of Media Attention on the Use of Alternative Earnings Measures


    Volume 46, Issue 3, September 2010, Pages: 258–288, MIRIAM KONING, GERARD MERTENS and PETER ROOSENBOOM

    Version of Record online : 25 AUG 2010, DOI: 10.1111/j.1467-6281.2010.00319.x

  3. Profit or Prophet? A Case Study of the Reporting of Non-GAAP Earnings by Australian Banks

    Australian Accounting Review

    Volume 21, Issue 4, December 2011, Pages: 327–339, Julie Sek & Stephen Taylor

    Version of Record online : 14 DEC 2011, DOI: 10.1111/j.1835-2561.2011.00153.x

  4. Transitory earnings components and the two faces of non-generally accepted accounting principles earnings

    Accounting & Finance

    Volume 55, Issue 1, March 2015, Pages: 75–103, Young-Soo Choi and Steven Young

    Version of Record online : 23 AUG 2013, DOI: 10.1111/acfi.12040

  5. The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US

    Journal of Business Finance & Accounting

    Volume 38, Issue 3-4, April/May 2011, Pages: 364–394, Ross Jennings and Ana Marques

    Version of Record online : 6 APR 2011, DOI: 10.1111/j.1468-5957.2011.02238.x

  6. The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

    Journal of Business Finance & Accounting

    Volume 40, Issue 1-2, January/February 2013, Pages: 55–81, Matthew M. Wieland, Mark C. Dawkins and Michael T. Dugan

    Version of Record online : 25 FEB 2013, DOI: 10.1111/jbfa.12013

  7. The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20-F Reconciliations

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 190–211, Stuart Mestelman, Emad Mohammad and Mohamed Shehata

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12049

  8. The Impact of the Disclosure of Non-GAAP Earnings in Australian Annual Reports on Non-Sophisticated Users

    Australian Accounting Review

    Volume 24, Issue 3, September 2014, Pages: 207–217, Amber Johnson, Majella Percy, Peta Stevenson-Clarke and Robyn Cameron

    Version of Record online : 26 SEP 2014, DOI: 10.1111/auar.12034

  9. The Impact of the FMA Guidelines on Non-GAAP Earnings Disclosures

    Australian Accounting Review

    Elizabeth A. Rainsbury

    Version of Record online : 17 DEC 2016, DOI: 10.1111/auar.12148

  10. International financial reporting standards and experts’ perceptions of disclosure quality


    Volume 42, Issue 3-4, September 2006, Pages: 461–498, Holger Daske and Günther Gebhardt

    Version of Record online : 18 OCT 2006, DOI: 10.1111/j.1467-6281.2006.00211.x

  11. You have free access to this content
    IFRS non-GAAP earnings disclosures and fair value measurement

    Accounting & Finance

    Volume 56, Issue 1, March 2016, Pages: 59–97, Lance Malone, Ann Tarca and Marvin Wee

    Version of Record online : 24 FEB 2016, DOI: 10.1111/acfi.12204

  12. The Value Relevance of Mandatory Non-GAAP Earnings


    Volume 50, Issue 1, March 2014, Pages: 1–24, Elmar R. Venter, David Emanuel and Steven F. Cahan

    Version of Record online : 10 MAR 2014, DOI: 10.1111/abac.12020

  13. Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

    Journal of Business Finance & Accounting

    Volume 39, Issue 7-8, September/October 2012, Pages: 876–904, Dirk E. Black, Ervin L. Black, Theodore E. Christensen and William G. Heninger

    Version of Record online : 24 OCT 2012, DOI: 10.1111/j.1468-5957.2012.02297.x

  14. Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies

    Accounting & Finance

    Volume 48, Issue 1, March 2008, Pages: 99–121, Shrutika Chugh and Neil Fargher

    Version of Record online : 2 JAN 2008, DOI: 10.1111/j.1467-629X.2007.00232.x

  15. Revisiting the Relevance and Reliability of Non-GAAP Reporting: The Case of the Income Trusts

    Contemporary Accounting Research

    Volume 28, Issue 5, Winter 2011 (December), Pages: 1585–1609, DENIS CORMIER, PASCALE LAPOINTE-ANTUNES and MICHEL MAGNAN

    Version of Record online : 29 JUL 2011, DOI: 10.1111/j.1911-3846.2011.01079.x

  16. You have free access to this content
    GAAP-1: a transcriptional activator of p53 and IRF-1 possesses pro-apoptotic activity

    EMBO reports

    Volume 3, Issue 2, February 2002, Pages: 153–158, Christophe Lallemand, Marta Palmieri, Brigitte Blanchard, Jean-François Meritet and Michael G Tovey

    Version of Record online : 1 FEB 2002, DOI: 10.1093/embo-reports/kvf032

  17. Auditor Independence: A Nonparametric Test of Differences Across the Big-5 Public Accounting Firms

    Accounting Perspectives

    Volume 12, Issue 4, December 2013, Pages: 301–320, Praveen Sinha and Herbert G. Hunt III

    Version of Record online : 12 DEC 2013, DOI: 10.1111/1911-3838.12020

  18. Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions

    Journal of Accounting Research

    Volume 49, Issue 5, December 2011, Pages: 1307–1357, HONGPING TAN, SHIHENG WANG and MICHAEL WELKER

    Version of Record online : 29 AUG 2011, DOI: 10.1111/j.1475-679X.2011.00422.x

  19. The Value Relevance of Accounting Income Reported by DAX-30 German Companies

    Journal of International Financial Management & Accounting

    Volume 18, Issue 3, Autumn 2007, Pages: 151–191, Eva K. Jermakowicz, Jenice Prather-Kinsey and Inge Wulf

    Version of Record online : 10 SEP 2007, DOI: 10.1111/j.1467-646X.2007.01011.x

  20. Commentary on Prospects for Global Financial Reporting

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 154–167, Mary E. Barth

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12046