سال انتشار:

2021

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عنوان انگلیسی مقاله:

The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G

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ترجمه فارسی عنوان مقاله:

رابطه بین درآمد غیر GAAP و بازپرداخت حسابداری: شواهد پس از مقررات G

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منبع:

ScienceDirect- Elsevier- Advances in Accounting, 55 (2021) 100567: doi:10:1016/j:adiac:2021:100567

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نویسنده:

Shin-Rong Shiah-Hou

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چکیده انگلیسی:

Scholarly findings on whether disclosure of Non-GAAP earnings is informative or opportunistic are inconsistent. Since the 2003 implementation of Regulation G, investors can view managements process of adjusting from GAAP earnings to Non-GAAP earnings. This study investigates the information content of Non-GAAP earnings in the context of restatements. The hypotheses of this study are based on the following two propositions. First, the IN formativeness of Non-GAAP earnings is determined by the nature of items excluded from GAAP earnings to derive Non-GAAP earnings (either nonrecurring special items or recurring exclusions). Second, restatements can be used to distinguish between informative and opportunistic Non-GAAP earnings disclosures. My results show that firms with restatements, especially fraud or core earnings restatements, exhibit greater relative use of Non- GAAP earnings disclosures that adjust GAAP earnings for positive other exclusions (recurring expenses). By contrast, disclosures of Non-GAAP earnings derived by excluding nonrecurring expenses (special items) from GAAP earnings are not associated with restatements.
keywords: درآمد غیرقانونی | تسهیلات حسابداری | مدیریت تعهدات | مدیریت فعالیت های واقعی | Non-GAAP earnings | Accounting restatements | Accruals management | Real activities management

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قیمت: رایگان

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توضیحات اضافی:

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