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IFRS, International accounting, Complementarities, Correlation, Factor analysis, Financial reporting, Accounting quality, Multiple Testing
non-GAAP financial measures, pro forma earnings, voluntary disclosure
pro forma, disclosure tone, investor protection, sophisticated markets
Non-GAAP earnings, impression management, pro forma, press releases
foreign directors, gravity model, corporate governance
non-GAAP financial measures, pro forma earnings, compensation
Accounting quality, firm reporting incentives, institutional factors
Accounting quality, Co-dependence, Financial reporting, International accounting, IFRS adoption, Country attributes
non-GAAP earnings, alternative performance measures, non-IFRS earnings, industry concentration, proprietary costs, financial performance
European Union, IFRS, SNC, EU Accounting directive No. 2013/34, Portugal, SMEs
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pro forma earnings, alternative performance measures, street earnings, disclosure tone, emphasis, sophisticated investors, shareholder protection
bankruptcy, distress, hedge fund, reporting discretion, valuation
File name: JBFA.pdf Size: 413K
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
strategic earnings benchmarks, non-GAAP financial measures, capital markets development
