The disclosure of non-GAAP earnings following Regulation G : an analysis of transitory gains
Year of publication: |
2014
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Authors: | Baumker, Michael ; Biggs, Philip ; McVay, Sarah ; Pierce, Jeremy |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 1, p. 77-92
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Subject: | non-GAAP earnings | one-time gains | Regulation G | Regulierung | Regulation | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Kapitaleinkommen | Capital income | Bilanzpolitik | Accounting policy |
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