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Research article

First published 2021-7

Comparing GAAP With NIPA Earnings

Ilia D. Dichev, Jingran Zhao

Journal of Accounting,Auditing & Finance

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Research article

First published 2025

Financial Regulation Policy Uncertainty and Non-GAAP Earnings Disclosure

Ann Ling-Ching Chan, Vincent Y.S. Chen, Edward Lee [...]

Journal of Accounting,Auditing & Finance

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Research article

First published 2017-4

Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?

Ervin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse [...]

Journal of Accounting,Auditing & Finance

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Research article

First published 2023-7

CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure

Dirk E. Black, Ervin L. Black, Theodore E. Christensen [...]

Journal of Accounting,Auditing & Finance

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Research article

First published 2010-4

The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma,GAAP,and I/B/E/S Earnings

Gary M. Entwistle, Glenn D. Feltham, Chima Mbagwu

Journal of Accounting,Auditing & Finance

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Research article

First published 2025-4

Non-GAAP Disclosure Following Going Concern Opinions

Junjun Liu

Journal of Accounting,Auditing & Finance

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Review article

First published 2008-4

The Value-Relevance of Changes in Financial Leverage Beyond Growth in Assets and GAAP Earnings

Valentin Dimitrov, Prem C. Jain

Journal of Accounting,Auditing & Finance

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Review article

First published 2008-4

Discussion of “The Value-Relevance of Changes in Financial Leverage Beyond Growth in Assets and GAAP Earnings”

Feng Gu

Journal of Accounting,Auditing & Finance

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Review article

First published 2005-4

Comparative Value Relevance Among German,U.S.,and International Accounting Standards: A German Stock Market Perspective

Eli Bartov, Stephen R. Goldberg, Myungsun Kim

Journal of Accounting,Auditing & Finance

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Review article

First published 2008-4

Discussion of “Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP”

Joanna Shuang Wu

Journal of Accounting,Auditing & Finance

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