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Impression Management and Non-GAAP Disclosure in Earnings Announcements

  • Published:2017-03 Issue:3-4 Volume:44 Page:448-479
  • ISSN:0306-686X
  • Container-title:Journal of Business Finance & Accounting
  • language:en
  • Short-container-title:Journal of Business Finance & Accounting

Author:

Guillamon-Saorin Encarna,Isidro Helena,Marques Ana

Funder

Fundação para a Ciência e a Tecnologia

Ministerio de Ciencia e Innovación

Ministerio de Economía y Competitividad

Comunidad Autonoma de Madrid

Nova Forum

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Reference78 articles.

1. The Information Content of the President's Letter to Shareholders;Abrahamson;Journal of Business Finance & Accounting,1996

2. Concealment of Negative Organizational Outcomes: An Agency Theory Perspective;Abrahamson;Academy of Management Journal,1994

3. Causal Disclosures on Earnings and Earnings Management in an IPO Setting;Aerts;Journal of Accounting and Public Policy,2011

4. Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data;Allee;Accounting, Organizations and Society,2007

5. Does Pro Forma Reporting Bias Analyst Forecasts?;Andersson;European Accounting Review,2007

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