Revisiting the Relevance and Reliability of Non-GAAP Reporting: The Case of the Income Trusts*
Author:
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Reference54 articles.
1. Corporate governance and accounting scandals;Agrawal;Journal of Law and Economics,2005
2. Dividend smoothing and debt ratings;Aivazian;Journal of Financial and Quantitative Analysis,2006
3. Valuation effects of recent corporate dividend and income trust distribution tax changes;Amoako-Adu;Canadian Journal of Administrative Sciences,2008
4. The influence of income taxes on the use of inside and outside debt by small businesses;Ayers;National Tax Journal,2001
5. Reliability and transparency of non-GAAP disclosures by Real Estate Investment Trusts (REITs);Baik;The Accounting Review,2008
Cited by 13 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature;Journal of Accounting Literature;2023-06-02
2. On the Potential Outcomes of Standardizing Non-GAAP Financial Measures: Evidence from the REIT Industry;SSRN Electronic Journal;2023
3. Non-GAAP reporting and capital markets: contrasting France and Canada;Journal of Financial Reporting and Accounting;2022-06-07
4. Master Limited Partnership Research in Accounting, Economics, and Finance;Journal of the American Taxation Association;2021-06-22
5. The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance;Journal of Management and Governance;2020-05-28
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3