SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

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

Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality · Study

ArticleShelves

ArticleQualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality

Han-Chung Chen2021

OA

Articlegreen2021

Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality

Han-Chung Chen · Yen‐Jung Lee · Sheng-Yi Lo · Yong Yu

31 citations·0/0 files stored·Journal of Accounting and Economics

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 31 citations exist upstream.

References

1997Disclosure level and the cost of equity capital.2008Annual report readability, current earnings, and earnings persistence 1999Have Financial Statements Lost Their Relevance?2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings 2009Management's Tone Change, Post Earnings Announcement Drift and Accruals 1998Comprehensive Income Reporting and Analysts' Valuation Judgments

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2014The drivers, consequences and policy implications of non-GAAP earnings reportingarticle · 18 shared references 2022Securities and Exchange Commission Regulation and Non-GAAP Income Statementsarticle · 17 shared references 2019Non-GAAP reporting following debt covenant violationsarticle · 16 shared references 2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experimentarticle · 16 shared references 2018Disclosure Prominence and the Quality of Non-GAAP Earningsarticle · 16 shared references 2018Policy Implications of Research on Non-GAAP Reportingarticle · 15 shared references

Details

Year2021

Typearticle

Published2021-03-18

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations31

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2021.101402

openalex_workW3137180488

Links

Imported from OpenAlex (CC0) — nothing here is generated.