Accounting reporting complexity and non-GAAP earnings disclosure
Nerissa C. Brown, Adrienna A. Huffman, Shira Cohen
| Year of publication: |
2023
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|---|---|
| Authors: | Brown, Nerissa C. ; Huffman, Adrienna A. ; Cohen, Shira |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 6, p. 37-71
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| Subject: | accounting complexity | non-GAAP earnings | XBRL | GAAP | voluntary disclosure | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Bilanzpolitik | Accounting policy | Öffentlichkeitsarbeit | Public relations | Rechnungswesen | Accounting | Auskunftspflicht | Disclosure regulation | Jahresabschluss | Financial statement | Gewinn | Profit | Komplexe Systeme | Complex systems |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2018-0760 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014390388