The value relevance of mandatory non-GAAP earnings
Year of publication: |
2014
|
---|---|
Authors: | Venter, Elmar R. ; Emanuel, David ; Cahan, Steven F. |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 50.2014, 1, p. 1-24
|
Subject: | Non-GAAP earnings | Value relevance | South Africa | Südafrika | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Gewinn | Profit | Gewinnermittlung | Profit determination | Kapitaleinkommen | Capital income |
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