Owen Davidson

Baylor University - Hankamer School of Business

Waco, TX 76798

United States

SCHOLARLY PAPERS

2

DOWNLOADS

262

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

An Empirical Investigation of Non-GAAP Exclusion Quality Indicators

Number of pages: 58 Posted: 23 Sep 2020 Last Revised: 03 Jun 2022
Baylor University - Hankamer School of Business, Temple University, University of Georgia - J.M. Tull School of Accounting and University of Central Florida - School of Accounting
Downloads 174 (236,468)

Abstract:

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Non-GAAP Earnings, Voluntary Disclosure, Earnings Quality, Benchmark Beating

2.

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Number of pages: 58 Posted: 12 Jul 2021 Last Revised: 22 Jun 2022
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business and University of Michigan - Stephen M. Ross School of Business
Downloads 88 (388,896)

Abstract:

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Fair Value; Disclosure; Regulation; Information Content; Signal Complementarity