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pro vyhledávání: '"Sheng-Yi Lo"'
Autor:
Sheng-Yi Lo, 羅勝議
105
Prior research studies have indicated that earnings volatility is positively associated with non-GAAP earnings disclosure. In this study, we decompose earnings volatility into accruals volatility and cash flow volatility, and we utilize the
Prior research studies have indicated that earnings volatility is positively associated with non-GAAP earnings disclosure. In this study, we decompose earnings volatility into accruals volatility and cash flow volatility, and we utilize the
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/aa4ep4
Publikováno v:
Journal of Accounting and Economics. 72:101402
We examine how the qualitative characteristics of a non-GAAP earnings disclosure reveal the quality of the non-GAAP performance metric itself. We measure the qualitative aspects of the non-GAAP disclosure using an index of 12 hand-coded characteristi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c0359dc77bb9a4bfd846a350af3be880
https://doi.org/10.1016/j.jacceco.2021.101402
https://doi.org/10.1016/j.jacceco.2021.101402
