سال انتشار:
2021
عنوان انگلیسی مقاله:
The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G
ترجمه فارسی عنوان مقاله:
رابطه بین درآمد غیر GAAP و بازپرداخت حسابداری: شواهد پس از مقررات G
منبع:
ScienceDirect- Elsevier- Advances in Accounting, 55 (2021) 100567: doi:10:1016/j:adiac:2021:100567
نویسنده:
Shin-Rong Shiah-Hou
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
قیمت: رایگان
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