Work

Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality

Year: 2021

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/j.jacceco.2021.101402

Authors: Han-Chung Chen, Yen-Jung Lee, Sheng-Yi Lo, Yong Yu

Institutions: National Taipei University, National Taiwan University, Feng Chia University, The University of Texas at Austin

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funders: Ministry of Education, Ministry of Science and Technology, Taiwan

OpenAlex ID: W3137180488

FWCI: 7.556

Cites: 42

Cited by: 32

Related to: 10