Role of stock price informativeness in shaping non-GAAP earnings disclosures
Year of publication: |
2023
|
---|---|
Authors: | Zhang, Ting ; Tian, Gaoliang ; Feng, Hua |
Subject: | Non-gaap earnings | stock price informativeness | voluntary disclosures | Börsenkurs | Share price | Unternehmenspublizität | Corporate disclosure | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Gewinn | Profit | Informationswert | Information value | Ankündigungseffekt | Announcement effect | Bilanzpolitik | Accounting policy |
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