Pro forma accounting disclosures : the effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments

William N. Dilla; Diane J. Janvrin; Cynthia Jeffrey

Year of publication:	2014
Authors:	Dilla, William N. ; Janvrin, Diane J. ; Jeffrey, Cynthia
Published in:	Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 30.2014, 1, p. 43-54
Subject:	Pro forma earnings \| Nonprofessional investor \| Regulation G \| Information presentation \| Informationswert \| Information value \| Jahresabschluss \| Financial statement \| Anlageverhalten \| Behavioural finance \| Unternehmenspublizität \| Corporate disclosure \| Bilanzpolitik \| Accounting policy \| Rechnungswesen \| Accounting

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