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~subject:"Gewinn"
~subject:"Handelsrecht"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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ECONIS (ZBW)
113
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11
Disagreement about the past : an empirical assessment of bank analysts' GAAP and non-GAAP earnings measures
Clatworthy, Mark
;
Ho, Tuan
;
Zhu, Jude Mengzhu
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 588-624
Persistent link: https://www.econbiz.de/10013188458
Saved in:
12
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
13
Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel
- In:
Business management review : journal of the University …
22
(
2019
)
2
,
pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
Saved in:
14
Comparing GAAP with NIPA earnings
Dichev, Ilia D.
;
Zhao, Jingran
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
3
,
pp. 517-539
Persistent link: https://www.econbiz.de/10012593811
Saved in:
15
Are all non-GAAP disclosures created equal?
Adams, Mollie T.
;
Meckfessel, Michele D.
- In:
Business horizons
64
(
2021
)
1
,
pp. 7-18
Persistent link: https://www.econbiz.de/10012494554
Saved in:
16
Other comprehensive income reporting and earnings management : evidence from China
Wang, Yan
;
He, Zhuqian
;
Shan, Yuan George
;
Liu, Xiaoying
- In:
Accounting forum : advancing the interdisciplinary and …
45
(
2021
)
4
,
pp. 389-410
Persistent link: https://www.econbiz.de/10013161633
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17
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
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18
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung
;
Lee, Yen-Jung
;
Lo, Sheng-Yi
;
Yu, Yong
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
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19
Detecting opportunistic special items
Cain, Carol Anilowski
;
Kolev, Kalin S.
;
McVay, Sarah
- In:
Management science : journal of the Institute for …
66
(
2020
)
5
,
pp. 2099-2119
Persistent link: https://www.econbiz.de/10012234768
Saved in:
20
The effect of analysts' GAAP earnings forecasts on managers’ classification shifting
Lin, Shu
;
Xia, Hui Harry
;
Ryabova, Tatyana
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012421448
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