The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Ryan D. Guggenmos, Kristina Rennekamp, Kathy Rupar, and Sean Wang
| Year of publication: |
2022
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|---|---|
| Authors: | Guggenmos, Ryan D. ; Rennekamp, Kristina ; Rupar, Kathy ; Wang, Sean |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 5, p. 1915-1945
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| Subject: | aggressive reporting | earnings management | non-GAAP measures | reconciliation | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Gewinnermittlung | Profit determination | Berichtswesen | Reporting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12434 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013465585