Zobrazeno 1 - 10 of 47 pro vyhledávání: '"Ervin L. Black"'
1
Akademický článek
The Ethical Reporting of Non-GAAP Performance Measures
Autor: Ervin L. Black
Publikováno v: Revista Contabilidade & Finanças, Vol 27, Iss 70, Pp 7-11 (2016)
Externí odkaz: https://doaj.org/article/4c60a967f0234c8d9661e5539f51b15d
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2
Akademický článek
The impact of IFRS on financial statement data in Greece
Autor: Ervin L Black, Anastasia Maggina
Publikováno v: Journal of Accounting in Emerging Economies, 2016, Vol. 6, Issue 1, pp. 69-90.
Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAEE-02-2013-0013
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3
Financial distress, earnings management and Big 4 auditors in emerging markets
Autor: Dante Baiardo C. Viana Jr, Isabel Lourenço, Ervin L. Black
Publikováno v: Accounting Research Journal. 35:660-675
Purpose The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in that association. Design/methodology/approach This study relies
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a8644106715f05216614edd20f60714a
https://doi.org/10.1108/arj-06-2021-0165
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4
Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements
Autor: Dirk E. Black, Ervin L. Black, Theodore E. Christensen, Kurt H. Gee
Publikováno v: Management Science. 68:1353-1377
We compare non-GAAP earnings per share (EPS) in firms’ annual earnings announcements and proxy statements using hand-collected data from U.S. Securities and Exchange Commission filings. We find that proxies for capital market incentives (contractin
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e77ad8645c079c572d91a01884896c6b
https://doi.org/10.1287/mnsc.2020.3928
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6
Usage of Journal Rankings: An International Perspective
Autor: Sylvia Meljem, Thorsten Sellhorn, Lesley Stainbank, Akihiro Noguchi, Enŕiquez de Rivera, Sidney J. Gray, Dan Elnathan, David A. Wood, Ervin L. Black, Begoña Giner
Publikováno v: Journal of International Accounting Research. 16:1-15
Established by the Global Engagement Task Force, this committee was charged with examining the usage of journal rankings internationally. Through questionnaires, literature review, and discussions with various international accounting organizations w
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d0bddbc58a19e5195a5bb9fe554955d0
https://doi.org/10.2308/jiar-10571
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7
The Relation Between Earnings Management and Non-GAAP Reporting
Autor: Roy Schmardebeck, Theodore E. Christensen, Ervin L. Black, T. Taylor Joo
Publikováno v: Contemporary Accounting Research. 34:750-782
Managers have a variety of tools at their disposal to influence stakeholder perceptions. Earnings management and the strategic reporting of non-GAAP earnings are just two of the available menu choices. We explore how real earnings management and accr
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4dc2d93acb8ebfeb12370ac6bc338c6c
https://doi.org/10.1111/1911-3846.12284
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8
CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure
Autor: Kurt H. Gee, Ervin L. Black, Theodore E. Christensen, Dirk E. Black
Publikováno v: Journal of Accounting, Auditing & Finance. :0148558X2198990
We examine the relation between CEO pay components and aggressive non-GAAP earnings disclosures using CEO pay components as proxies for managers’ short- versus long-term focus. Specifically, we explore the extent to which short-term bonus plan payo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6e3c16c6ce5534426aec9f794a019068
https://doi.org/10.1177/0148558x21989907
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9
Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?
Autor: Thomas D. Steffen, Paraskevi Vicky Kiosse, Ervin L. Black, Theodore E. Christensen
Publikováno v: Journal of Accounting, Auditing & Finance. 32:209-240
The frequency of non-GAAP (or “pro forma”) reporting has continued to increase in the United States over the last decade, despite preliminary evidence that regulatory intervention led to a decline in non-GAAP disclosures. In particular, the Sarba
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d73ef768365f3d2094a691be1d822c8b
https://doi.org/10.1177/0148558x15599131
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10
O Relato Ético das Mensurações de Desempenho Não Consideradas no GAAP
Autor: Ervin L. Black
Publikováno v: Revista Contabilidade & Finanças, Vol 27, Iss 70, Pp 7-11 (2016)
Revista Contabilidade & Finanças, Volume: 27, Issue: 70, Pages: 11-7, Published: APR 2016
Generally accepted accounting principles (GAAP) provide for a standardized method of calculating va-rious performance measures, such as net income, in-come from continuing operations, and cash flow from operations. There are two primary sources of GA
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c93d384c206083800ce6ad45bb2647a8
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000100007&lng=en&tlng=en
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