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Small Cap Financial Reporting : Determinants of Emphasis and Placement of Non-GAAP Disclosures

Campbell, Linda - 2017

This study examines the determinants of emphasis on non-GAAP disclosures in the earnings announcements of small cap companies. Two proxies of non-GAAP information emphasis are investigated — placement of the first non-GAAP disclosure and placement of the non-GAAP to GAAP reconciliation...

Persistent link: https://www.econbiz.de/10012964590

Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods

Lopez, Dennis M.; Schuldt, Michael A.; Vega, Jose G. - In: Asian review of accounting 30 (2022) 4, pp. 398-431

Persistent link: https://www.econbiz.de/10013455306

Internal audit quality and financial reporting quality : the joint importance of independence and competence

Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40

Persistent link: https://www.econbiz.de/10011450956