The determinants and informativeness of non-GAAP revenue disclosures
John L. Campbell, Kurt H. Gee, Zac Wiebe
| Year of publication: |
2022
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|---|---|
| Authors: | Campbell, John L. ; Gee, Kurt H. ; Wiebe, Zac |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 7, p. 23-48
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| Subject: | non-GAAP financial measures | revenue | voluntary disclosure | predictive value | confirmatory value | standard setting | regulatory scrutiny | Unternehmenspublizität | Corporate disclosure | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2020-0466 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013503442