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Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"

Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571

Persistent link: https://www.econbiz.de/10009616266

Conservatism in accounting part I: explanations and implications

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825632

Conservatism in accounting part II: evidence and research opportunities

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825634

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2007 academic literature

Jonas, Gregory A.; Moehrle, Stephen R.; … - In: Research in accounting regulation 22 (2010) 2, pp. 71-86

Persistent link: https://www.econbiz.de/10009230505

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the academic literature (1999 - 2000)

Moehrle, Stephen R.; Mohrman, Mary Beth; … - In: Research in accounting regulation 21 (2009) 2, pp. 125-137

Persistent link: https://www.econbiz.de/10009230586

The Relation Between Earnings Management and Non-GAAP Reporting

Black, Ervin L. - 2019

Managers have a variety of tools at their disposal to influence stakeholder perceptions. Earnings management and the strategic reporting of non‐GAAP earnings are just two of the available menu choices. We explore how real earnings management and accruals management influence the probability...

Persistent link: https://www.econbiz.de/10012905356