Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale
Sarah J. Webber; Nancy B. Nichols; Donna L. Street; Sandra J. Cereola
| Year of publication: |
2013
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|---|---|
| Authors: | Webber, Sarah J. ; Nichols, Nancy Brown ; Street, Donna L. ; Cereola, Sandra J. |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 25.2013, 2, p. 236-251
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| Subject: | Non-GAAP income measures | Pro forma earnings measures | SEC | Reg G | Item 10(e) of Regulation S-K | Gewinn | Profit | Bilanzierungsgrundsätze | Accounting standards | Einkommen | Income | Bilanzpolitik | Accounting policy | Messung | Measurement |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010232419