Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Non-GAAP Earnings and the Earnings Quality Trade-off

16 references·6 citing·32 second hop

FromToDepth

this work references cited by second hop

References

1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
2005The economic implications of corporate financial reporting6,337 cited
1985Positive Accounting Theory5,837 cited
2003Earnings management and investor protection: an international comparison5,395 cited
1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
2004Costs of Equity and Earnings Attributes2,387 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
1995The information content of losses2,315 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,374 cited

2007Accruals Quality and Internal Control over Financial Reporting1,365 cited

Cited by

2022Do High-Quality Auditors Improve Non-GAAP Reporting?41 cited
2023Capital generates green: Evidence from China's national innovation system policy34 cited
2023The power from folk monitoring: Leading Officials’ Natural Resources Accountability Audit (NRAA) and corporate ESG performance34 cited
2020Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions21 cited
2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited
2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature16 cited