Analysts' role in shaping non-GAAP reporting : evidence from a natural experiment
Year of publication: |
2021
|
---|---|
Authors: | Christensen, Theodore E. ; Gomez, Enrique ; Ma, Matthew ; Pan, Jing |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 26.2021, 1, p. 172-217
|
Subject: | Non-GAAP reporting | Analyst coverage | Information asymmetry | External monitoring | Asymmetrische Information | Asymmetric information | Finanzanalyse | Financial analysis | Bilanzierungsgrundsätze | Accounting standards | Berichtswesen | Reporting |
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