Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature
Purpose It has been two decades since the first academic paper shone a spotlight on non-
GAAP earnings. The past 20 years of research investigates concerns over the misuse of …
GAAP earnings. The past 20 years of research investigates concerns over the misuse of …
Implications of non-GAAP earnings for real activities and accounting choices
H Laurion - Journal of Accounting and Economics, 2020 - Elsevier
Managers almost always define non-GAAP earnings to exclude the effects of acquisition and
restructuring expenses, the amortization of intangibles, and impairments. I find that …
restructuring expenses, the amortization of intangibles, and impairments. I find that …
Auditing non‐GAAP measures: Signaling more than intended
SB Anderson, JL Hobson… - Contemporary …, 2022 - Wiley Online Library
Many companies regularly disclose non‐GAAP performance measures to communicate firm‐
specific information that does not fit within the mold of GAAP reporting. However, these non …
specific information that does not fit within the mold of GAAP reporting. However, these non …
Classification Shifting and Future Stock Price Crash Risk
J Hwang, C Lee, G Nam - Australian Accounting Review, 2024 - Wiley Online Library
We examine whether classification shifting is associated with stock price crash risk. Unlike
prior studies, our study is focused on bad news hoarding through classification shifting. Prior …
prior studies, our study is focused on bad news hoarding through classification shifting. Prior …
Challenges to experimental audit JDM research and the role of online platforms in resolving these challenges
J Leiby, K Rennekamp… - Auditing: A Journal of …, 2021 - publications.aaahq.org
We survey experienced experimental researchers to understand their beliefs about the
biggest challenges facing audit JDM research. By far, the biggest challenge identified by …
biggest challenges facing audit JDM research. By far, the biggest challenge identified by …
The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
Purpose This paper aims to examine how managers make non-generally accepted
accounting principles (GAAP) exclusion decisions depending on the regulatory guidance …
accounting principles (GAAP) exclusion decisions depending on the regulatory guidance …
The stock market boosts its rewards for increasing earnings patterns
Barth et al.(J Account Res 37: 387–413, 1999. https://doi. org/10.2307/2491414) find that the
market rewards firms showing increasing earnings patterns with larger price-earnings …
market rewards firms showing increasing earnings patterns with larger price-earnings …
Core earnings management: How do audit firms interact with classification shifting and accruals management?
A Eilifsen, KH Knivsflå - International Journal of Auditing, 2021 - Wiley Online Library
This study examines the interaction of audit firm characteristics with two core earnings
management tools: classification shifting (CS) and core accruals management (CACM). CS …
management tools: classification shifting (CS) and core accruals management (CACM). CS …
[图书][B] Pro-forma-Kennzahlen in der Berichterstattung kapitalmarktorientierter Unternehmen
L Schiemann - 2024 - Springer
Die Verbreitung von Pro-forma-Kennzahlen hat in der deutschen und internationalen
Berichterstattung in den letzten 20 Jahren stark zugenommen und ist mittlerweile ein …
Berichterstattung in den letzten 20 Jahren stark zugenommen und ist mittlerweile ein …
[图书][B] Passive Ownership and Aggressive Non-GAAP Reporting
KD Chen, JC Heater - 2023 - erm.ncsu.edu
The rise of passive index funds has fueled an ongoing debate about the governance of their
portfolio firms. Recent theoretical work suggests that governance quality may increase or …
portfolio firms. Recent theoretical work suggests that governance quality may increase or …