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Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale
Webber, Sarah J.; Nichols, Nancy Brown; Street, Donna L.; … - In: Research in accounting regulation 25 (2013) 2, pp. 236-251
Persistent link: https://www.econbiz.de/10010232419
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The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8
Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 30 (2018) 2, pp. 121-130
Persistent link: https://www.econbiz.de/10011947552
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Geographic segment disclosures under IFRS 8 : changes in materiality and fineness by European, Australian and New Zealand blue chip companies
Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 29 (2017) 2, pp. 119-128
Persistent link: https://www.econbiz.de/10011811188