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Non-GAAP earnings and board independence

Frankel, Richard; McVay, Sarah; Soliman, Mark - In: Review of accounting studies 16 (2011) 4, pp. 719-744

Persistent link: https://www.econbiz.de/10009427891

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

Managerial ability and earnings quality

Demerjian, Peter R.; Lev, Baruch; Lewis, Melissa F.; … - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 463-498

Persistent link: https://www.econbiz.de/10009732835

The use of special items to inflate core earnings

McVay, Sarah - 2004

Persistent link: https://www.econbiz.de/10003778046

Determinants of weaknesses in internal control over financial reporting

Doyle, Jeffrey; Ge, Weili; McVay, Sarah - In: Journal of accounting & economics 44 (2007) 1/2, pp. 193-223

Persistent link: https://www.econbiz.de/10003541630

Leone, Andrew J. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 224-237

Persistent link: https://www.econbiz.de/10003541645

Non-GAAP Earnings and Board Independence

Frankel, Richard M. - 2010

We examine the association between board independence and the characteristics of non-GAAP earnings. Our results suggest that companies with less independent boards are more likely to opportunistically exclude recurring items from non-GAAP earnings. Specifically, we find that exclusions from...

Persistent link: https://www.econbiz.de/10013136316

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

How does intentional earnings smoothing vary with managerial ability?

Demerjian, Peter; Lewis-Western, Melissa; McVay, Sarah - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 406-437

Persistent link: https://www.econbiz.de/10012170151