San Francisco, CA 9133
United States
The Brattle Group
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real earnings management, earnings management, financial reporting quality, Principal Components Analysis
accounting complexity, non-GAAP earnings, XBRL, GAAP, voluntary disclosure
Asset measurement; Business valuation; Decision-useful financial reporting information; Value-in-use; Value-in-exchange; Conceptual framework
Asset Measurement; Fair Value; IAS 41; Biological Assets; Conceptual Framework
Segment disclosures, SFAS 131, SFAS 14, ASC 280
SEC, securities law enforcement, regulation, governance
earnings management, equity compensation, rank and file employees, accrual-based earnings management, real earnings management, equity incentives,stock options, financial reporting quality,earnings quality, fraud
Tick Size Pilot Program, tick size, analyst coverage, analyst following
Non-GAAP, Accounting Complexity, XBRL
