دانلود و نمایش مقالات مرتبط با Non-GAAP earnings::صفحه 1
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نتیجه جستجو - Non-GAAP earnings

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1 The relation between non-GAAP earnings and accounting restatements: Evidence after regulation G
رابطه بین درآمد غیر GAAP و بازپرداخت حسابداری: شواهد پس از مقررات G-2021
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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