The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
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Abstract
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DOI: 10.1016/j.adiac.2014.03.008
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Citations
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Cited by:
- Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020.
"The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
- Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
- Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
- Sascha B. Herr & Peter Lorson & Jochen Pilhofer, 2022. "Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals," Schmalenbach Journal of Business Research, Springer, vol. 74(3), pages 389-451, September.
- Thielemann, Felix & Dinh, Tami, 2019. "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
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