When does forecasting GAAP earnings entail unreasonable effort?
Henry Laurion, Richard Sloan
| Year of publication: |
2022
|
|---|---|
| Authors: | Laurion, Henry ; Sloan, Richard G. |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 73.2022, 1, p. 1-19
|
| Subject: | Earnings guidance | Non-GAAP earnings | Opportunistic behavior | Unreasonable effort | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Lohn | Wages | Gewinnprognose | Earnings announcement | Prognoseverfahren | Forecasting model | Prognose | Forecast |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2021.101437 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013191165