The disclosure of non-GAAP earnings information in the presence of transitory gains
Asher B. Curtis; Sarah E. McVay; Benjamin C. Whipple
| Year of publication: |
2014
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|---|---|
| Authors: | Curtis, Asher B. ; McVay, Sarah ; Whipple, Benjamin C. |
| 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. 89.2014, 3, p. 933-958
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| Subject: | non-GAAP earnings | transitory items | transitory gains | disclosure incentives | voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Gewinn | Profit | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010407972