Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Jed J. Neilson"'
Publikováno v:
The Accounting Review. 98:285-315
Regulation is often proposed, developed, and finalized over a lengthy rule-making period prior to its adoption. We examine the period over which banking authorities discussed, adopted, and implemented Basel III to understand how firms respond to prop
Publikováno v:
The Accounting Review. 97:77-106
A dedicated investor relations (IR) function facilitates direct and ongoing dialog between management and shareholders. This paper examines whether this form of engagement mitigates activism that relies upon support from other shareholders. We find t
Publikováno v:
Journal of Accounting Research. 59:163-213
The SEC prohibits the presentation of non‐GAAP measures before corresponding GAAP measures; however, a large proportion of non‐GAAP reporters present non‐GAAP EPS before GAAP EPS in their earnings announcements. This noncompliance raises questi
Autor:
Jed J. Neilson
Publikováno v:
Journal of Accounting and Economics. 74:101513
Publikováno v:
SSRN Electronic Journal.
The SEC prohibits the presentation of non-GAAP measures before corresponding GAAP measures; however, a large proportion of non-GAAP reporters present non-GAAP EPS before GAAP EPS in their earnings announcements. This noncompliance raises questions ab
Publikováno v:
SSRN Electronic Journal.
U.S. GAAP allows banks to offset derivative assets against derivative liabilities with the same counterparty and report only the net amount on the balance sheet. Derivatives offsetting under IFRS is much more restrictive, resulting in the single larg