摘要 : Recent empirical evidence suggests that investors focus more on non-GAAP (Generally Accepted Accounting Principles) than on traditional GAAP earnings because non-GAAP earnings are believed to proxy for a firm's ongoing profitabili... 展开
作者 | Gary M. Entwistle Glenn D. Feltham Chima Mbagwu |
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作者单位 | |
期刊名称 | 《Accounting Perspectives》 |
页码/总页数 | 229-257 / 29 |
语种 | 英语 |
关键词 | Non-GAAP earnings Credibility Corporate governance Informativenesscrédibilité gouvernance d'entreprise résultats non conformes aux PCGR valeur informative |
DOI | 10.1111/1911-3838.12000 |
馆藏号 | E149EP00264 |