Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Han-Chung Chen, Yen-Jung Lee, Sheng-Yi Lo, Yong Yu
| Year of publication: |
2021
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|---|---|
| Authors: | Chen, Han-Chung ; Lee, Yen-Jung ; Lo, Sheng-Yi ; Yu, Yong |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 1, p. 1-24
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| Subject: | Non-GAAP disclosures | Qualitative characteristics | Non-GAAP earnings | Non-GAAP exclusions | Earnings quality | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Gewinnermittlung | Profit determination | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2021.101402 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013203471