Work

The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers

Year: 2017

Type: article

Source: Journal of Accounting Research

DOI: 10.1111/1475-679x.12434

Authors: RYAN D. GUGGENMOS, KRISTINA RENNEKAMP, KATHY RUPAR, SEAN WANG

Institutions: Cornell University, Georgia Institute of Technology, Southern Methodist University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W4293062625

FWCI: 4.43

Cites: 51

Cited by: 20

Related to: 10