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Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)

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References

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2002Voluntary disclosure of balance sheet information in quarterly earnings announcements

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333 cited

1995Relative versus incremental information content323 cited

2003Comparing the Value Relevance of Two Operating Income Measures310 cited

Cited by

2014Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate64 cited
2017Non-GAAP Earnings: A Consistency and Comparability Crisis?50 cited
2012What is the Relationship Between REIT Governance and Earnings Management?48 cited
2016Silence is golden? Evidence from disclosing related-party transactions in China42 cited
2011Funds from Operations versus Net Income: Examiningthe Dividend Relevance of REIT Performance Measures38 cited
2009Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis38 cited
2017Non-GAAP earnings: international overview and suggestions for future research34 cited
2022Audit Implications of Non‐GAAP Reporting34 cited
2008Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry32 cited
2011Revisiting the Relevance and Reliability of Non‐GAAP Reporting: The Case of the Income Trusts*22 cited
2010The value relevance of a non‐GAAP performance metric to the capital markets22 cited
2019Auditing Non-GAAP Measures: Signaling More Than Intended19 cited
2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited