Avenida Forcas Armadas
ISCTE IUL Business School
in Total Papers Downloads
in Total Papers Citations
pro forma, disclosure tone, investor protection, sophisticated markets
Non-GAAP earnings, impression management, pro forma, press releases
non-GAAP financial measures, pro forma earnings, voluntary disclosure
Accounting quality, firm reporting incentives, institutional factors
strategic earnings benchmarks, non-GAAP financial measures, capital markets development
non-GAAP financial measures, pro forma earnings, compensation
IFRS, International accounting, Complementarities, Correlation, Factor analysis, Financial reporting, Accounting quality, Multiple Testing
foreign directors, gravity model, international migration, corporate governance
SEC regulation, International Financial Reporting Standards (IFRS), comment letters, financial reporting quality, institutional investors
SEC Regulation, International Accounting Standards, Comment Letters, Financial reporting quality
pro forma earnings; alternative earnings; consensus; profit
European banks, goodwill, valuation, residual income, investment securities, lending and borrowing
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