The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
Year of publication: |
2014
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Authors: | Aubert, François ; Grudnitski, Gary |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 30.2014, 1, p. 154-167
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Subject: | Pro forma earnings | Reconciliations | Mispricing | Analyst earnings forecast | Street earnings | Investor interests | Gewinn | Profit | Finanzanalyse | Financial analysis | Bilanzpolitik | Accounting policy | Ankündigungseffekt | Announcement effect | Gewinnprognose | Earnings announcement | Bilanzierungsgrundsätze | Accounting standards | Anlageverhalten | Behavioural finance | Gewinnermittlung | Profit determination | Unternehmenspublizität | Corporate disclosure | Kapitaleinkommen | Capital income | Börsenkurs | Share price |
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