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Articles (35)

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1-10 of 35 results for US-GAAP

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

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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

Select article: Economic Reasons for Reporting Property,Plant,and Equipment at Fair Market Value by Foreign Cross-Listed Firms in the United States

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Research article

First published 2012-10

Economic Reasons for Reporting Property,Plant,and Equipment at Fair Market Value by Foreign Cross-Listed Firms in the United States

Khin Phyo Hlaing, Hamid Pourjalali

Journal of Accounting,Auditing & Finance

Select article: Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP

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Review article

First published 2008-4

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

Mark T. Bradshaw, Gregory S. Miller

Journal of Accounting,Auditing & Finance

Select article: Comparing GAAP With NIPA Earnings

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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

Select article: Are International Financial Reporting Standards–Based and U.S. GAAP–Based Accounting Amounts Comparable? Evidence From U.S. ADRs

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Research article

First published 2014-4

Are International Financial Reporting Standards–Based and U.S. GAAP–Based Accounting Amounts Comparable? Evidence From U.S. ADRs

Li Li Eng, Li Sun, Thanyaluk Vichitsarawong

Journal of Accounting,Auditing & Finance

Select article: CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure

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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

Select article: The Nexus of State and Local Capacity in Vertical Policy Diffusion

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Research article

First published 2018-2

The Nexus of State and Local Capacity in Vertical Policy Diffusion

Junghack Kim, Bruce D. McDonald, Jooho Lee

The American Review of Public Administration

Select article: Research Note: Form 990 Data Quality and Reliability

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Research article

First published 2026

Research Note: Form 990 Data Quality and Reliability

Colleen M. Boland, Daniel G. Neely, Daniel Tinkelman

Nonprofit and Voluntary Sector Quarterly

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

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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

Select article: What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

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Research article

First published 2022-7

What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

Ashna L. Prasad, John C. Webster

Journal of Accounting,Auditing & Finance

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