Similar Search Results

Restating Internal Control Reports following Financial Statement Restatements : Determinants and Consequences

Feng, Mei; Li, Chan; Raghunandan, Kannan; Sun, Lili - 2021

After restating their financial statements, companies may voluntarily restate their previously issued internal control (IC) reports for the financial statement (FS) misstatement periods, changing them from “effective” to “ineffective.” This paper examines the determinants and...

Persistent link: https://www.econbiz.de/10013214050

Restating internal control reports following financial statement restatements : determinants and consequences

Feng, Mei; Li, Chan; Raghunandan, K.; Sun, Lili - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 117-156

Persistent link: https://www.econbiz.de/10013165364

An analysis of the implications of discontinued operations for continuing income

Curtis, Asher; McVay, Sarah; Wolfe, Mindy - In: Journal of accounting and public policy 33 (2014) 2, pp. 190-201

Persistent link: https://www.econbiz.de/10010356171

Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

The disclosure of non-GAAP earnings following Regulation G : an analysis of transitory gains

Baumker, Michael; Biggs, Philip; McVay, Sarah; Pierce, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 77-92

Persistent link: https://www.econbiz.de/10010425040

The disclosure of non-GAAP earnings information in the presence of transitory gains

Curtis, Asher B.; McVay, Sarah; Whipple, Benjamin C. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 933-958

Persistent link: https://www.econbiz.de/10010407972

Detecting opportunistic special items

Cain, Carol Anilowski; Kolev, Kalin S.; McVay, Sarah - In: Management science : journal of the Institute for … 66 (2020) 5, pp. 2099-2119

Persistent link: https://www.econbiz.de/10012234768

Experience with non-GAAP earnings and investors' pricing of exclusions

McVay, Sarah; Rodriguez-Vazquez, Edgar A.; Toynbee, Sara M. - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 397-427

Persistent link: https://www.econbiz.de/10014536468