Transitory earnings components and the two faces of non-generally accepted accounting principles earnings

Non‐generally accepted accounting principles (non‐GAAP) earnings reporting has been linked with both informative and strategic incentives. We seek to disentangle these conflicting effects by examining the association between non‐GAAP earnings disclosure and transitory items in GAAP earnings, conditi...

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Veröffentlicht in:	Accounting and finance (Parkville) 2015-03, Vol.55 (1), p.75-103
Hauptverfasser:	Choi, Young-Soo, Young, Steven
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Disclosure Earnings thresholds Financial reporting Financial Reporting Standard No. 3 GAAP Incentives Non-GAAP (pro forma) earnings Studies Transitory items
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