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Search: subject:"Non-GAAP measures"
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non-GAAP measures
8
Accounting standards
7
Bilanzierungsgrundsätze
7
Performance measurement
4
Performance-Messung
4
Corporate disclosure
3
Measurement
3
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3
Non-GAAP measures
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earnings management
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value relevance
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capital markets
2
cash distributions
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discretionary accruals
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income smoothing
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income trusts
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organisational structure
2
performance measures
2
quality
2
Alternative Performance Measure (APM)
1
Alternative performance measures
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Ankündigungseffekt
1
Announcement effect
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1
Börsengang
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Börsenhandel
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Comparison
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English
9
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2
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2
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Cormier, Denis
2
Lapointe-Antunes, Pascale
2
Magnan, Michel
2
Adams, Mollie T.
1
Allini, Alessandra
1
Anderson, Spencer B.
1
Arena, Claudia
1
Bc, Bishal
1
Catuogno, Simona
1
Freches, Fabian
1
Guggenmos, Ryan D.
1
Heilmann, Melina
1
Hobson, Jessen L.
1
Jana, Stephanie
1
Linsmeier, Thomas J.
1
Liu, Bo
1
Macchioni, Riccardo
1
Mashoka, Tareq Z.
1
McMeeking, Kevin
1
Meckfessel, Michele D.
1
Moscariello, Nicola
1
Pott, Christiane
1
Prisco, Martina
1
Rennekamp, Kristina
1
Rupar, Kathy
1
Sommerfeldt, Ryan D.
1
Teitler-Feinberg, Evelyn
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Wang, Sean
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Wiehl, Bernhard
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IRZ : Zeitschrift für internationale Rechnungslegung
2
International Journal of Accounting, Auditing and Performance Evaluation
2
Accounting horizons : a quarterly publication of the American Accounting Association
1
Accounting in Europe
1
Accounting research journal
1
Business horizons
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Financial reporting : journal of financial communication
1
International journal of managerial and financial accounting : IJMFA
1
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Journal of management & governance
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ECONIS (ZBW)
11
RePEc
2
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1
The impact of financial performance on the value relevance of GAAP and non-GAAP profitability measures : evidence from the Amman Stock Exchange
Mashoka, Tareq Z.
- In:
International journal of managerial and financial …
17
(
2025
)
1
,
pp. 103-120
Persistent link: https://www.econbiz.de/10015325937
Saved in:
2
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
Saved in:
3
The role of the Big Four audit firms and the legal system in non-GAAP comparability
Macchioni, Riccardo
;
Allini, Alessandra
;
Prisco, Martina
- In:
Financial reporting : journal of financial communication
(
2022
)
1
,
pp. 78-116
Persistent link: https://www.econbiz.de/10013326305
Saved in:
4
Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms
Bc, Bishal
;
Liu, Bo
- In:
Accounting research journal
35
(
2022
)
4
,
pp. 526-542
Persistent link: https://www.econbiz.de/10013363603
Saved in:
5
Auditing
non-GAAP
measures
: signaling more than intended
Anderson, Spencer B.
;
Hobson, Jessen L.
;
Sommerfeldt, …
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
1
,
pp. 577-606
Persistent link: https://www.econbiz.de/10013165405
Saved in:
6
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:
7
The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Arena, Claudia
;
Catuogno, Simona
;
Moscariello, Nicola
- In:
Journal of management & governance
25
(
2021
)
3
,
pp. 655-684
Persistent link: https://www.econbiz.de/10012618552
Saved in:
8
Alternative performance measures : determinants of disclosure quality : evidence from germany
Jana, Stephanie
;
McMeeking, Kevin
- In:
Accounting in Europe
18
(
2021
)
1
,
pp. 102-142
Persistent link: https://www.econbiz.de/10012497270
Saved in:
9
Management Performance Measures in der Neugestaltung des IAS 1 : tatsächliche Verbesserung für die Darstellung von
Non-GAAP
Measures
?
Freches, Fabian
;
Heilmann, Melina
;
Pott, Christiane
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
15
(
2020
)
11
,
pp. 513-519
Persistent link: https://www.econbiz.de/10012312067
Saved in:
10
Eine begrenzte Nutzungsdauer bei sämtlichen immateriellen Vermögenswerten würde sichtbar machen, dass auch solche Investitionen über die Jahre verdient werden müssen : Interview mit Bernhard Wiehl, CFO des Autoneum-Konzerns
Wiehl, Bernhard
(
interviewee
); …
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
15
(
2020
)
12
,
pp. 527-529
Persistent link: https://www.econbiz.de/10012372946
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