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Pro Forma Adjustments to Gaap Earnings : An Analysis of Specific Adjustments, Materiality and Sec Action

Nichols, Nancy B.; Gray, Sidney J.; Street, Donna L. - 2005

The Securities and Exchange Commission (SEC) issued Regulation G (implementing Section 401 (b) of the Sarbanes-Oxley Act of 2002) in 2003 subsequent to its warning in December 2001 about reporting misleading non-GAAP or pro forma results. This research provides a longitudinal analysis of the...

Persistent link: https://www.econbiz.de/10014061694

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

Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19 : Motive der Wahlrechtsentscheidung europäischer Unternehemen

Faßhauer, Jan; Glaum, Martin; Keller, Tobias; Street, … - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 63 (2011) 8, pp. 774-809

Persistent link: https://www.econbiz.de/10009387801

Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170

Persistent link: https://www.econbiz.de/10011857702

Discretionary Accounting Choices : The Case of IAS 19 Pension Accounting

Glaum, Martin - 2017

Based on a sample of 3,207 firm-year observations for the years 2005 to 2013, we investigate how stock-listed companies in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension plans under International Accounting Standard 19...

Persistent link: https://www.econbiz.de/10012951993

Corporate governance and earnings management : an Australian perspective

Kang, Helen; Leung, Sidney; Morris, Richard D.; Gray, … - In: Corporate ownership & control : international … 10 (2012/13) 3, pp. 95-113

Persistent link: https://www.econbiz.de/10009772415

Earnings management in Europe post IFRS : do cultural influences persist?

Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang - In: Management international review : mir ; journal of … 55 (2015) 6, pp. 827-856

Persistent link: https://www.econbiz.de/10011406747

Institutional factors and earnings management in the Asia-Pacific : is IFRS adoption making a difference?

Wijayana, Singgih; Gray, Sidney J. - In: Management international review : mir ; journal of … 59 (2019) 2, pp. 307-334

Persistent link: https://www.econbiz.de/10012006774