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~subject:"Gewinn"
~subject:"Handelsrecht"
~type_genre:"Arbeitspapier"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Gewinn
Handelsrecht
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Enomoto, Masahiro
7
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2
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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5
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1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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African journal of accounting, auditing and finance : AJAAF
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Asia-Pacific journal of accounting & economics : APJAE
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Australian accounting review
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Bayreuther Arbeitspapiere zu Finanzierung, Rechnungslegung und Steuern
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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Business management review : journal of the University of Dar es Salaam Business School
1
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ECONIS (ZBW)
123
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1
Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
Saved in:
2
Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions
Ashby, Jason A.
;
Chyz, James A.
;
Myers, Linda A.
; …
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 31-56
Persistent link: https://www.econbiz.de/10014475389
Saved in:
3
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
Non-GAAP earnings reporting following going-concern opinions
Zhang, Ting
;
Kwack, So Yean
;
Si, Yi
;
Tian, Gaoliang
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3217-3252
Persistent link: https://www.econbiz.de/10014375324
Saved in:
5
CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
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6
Cross-country research on earnings quality : a literature review and future opportunities
Enomoto, Masahiro
-
2020
-
Revised
Persistent link: https://www.econbiz.de/10012663186
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7
The usefulness of other comprehensive income for predicting future earnings
Lee, Joonil
;
Lee, Su Jeong
;
Choi, Sera
;
Kim, Seunghwan
- In:
Journal of Asian finance, economics and business : JAFEB
7
(
2020
)
5
,
pp. 31-40
Persistent link: https://www.econbiz.de/10012667631
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8
Does the IFRS improve earnings quality? : a comparison of Turkish GAAP and IFRS
Karapınar, Aydın
;
Zaif, Figen
- In:
Journal of Islamic accounting and business research
13
(
2022
)
2
,
pp. 277-296
Persistent link: https://www.econbiz.de/10012880239
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9
GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas
;
Lam, Marco
;
El-Gazzar, Samir
;
Jacob, …
- In:
Financial reporting : journal of financial communication
(
2022
)
1
,
pp. 5-40
Persistent link: https://www.econbiz.de/10013326301
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10
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
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