GAAP earnings
Non-GAAP Earnings Disclosures by New Zealand Companies
... the GAAP financial information. A reconciliation between the non-GAAP and GAAP earnings is also required along with explanations of the ...
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Characteristics of companies disclosing Non-GAAP earnings
... non-GAAP earnings in different countries. Research on non-GAAP earning has been predominantly conducted in the United States, however, institutional and market features may differ from country to ...
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Balancing investors' information needs with accounting conservatism: The role of voluntary disclosure of non-GAAP earnings
... non-GAAP earnings that are not a variation of EBIT or EBITDA in one or more quarters of the year, and zero ...non-GAAP earnings in one or more quarters of the year, and zero ...non- ...
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Non-GAAP earnings: International overview and suggestions for future research
... non-GAAP earnings measures disclosed and code the use of impression management techniques that surround these measures, for a sample of 845 ...non- GAAP measures, so that investors are aware how ...
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Earnings Performance Measures and CEO Turnover: Street versus GAAP Earnings
... street earnings and analyst ...from GAAP earnings; it establishes that only non-recurring items can be ...street earnings, street exclusions may have become less value relevant after the ...
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The Impact of the Disclosure of Non-GAAP Earnings in Australian Annual Reports on Non-Sophisticated Users
... non-GAAP earnings in Australian annual reports has risen steadily over recent years (ASIC 2011; Cameron et ...non-statutory earnings in their 2011 results (KPMG ...forma earnings disclosures, ...
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The valuation impact of reconciling pro forma earnings to GAAP earnings
... high book-to-market stocks minus the return on low book-to-market stocks in month t (Fama and French, 1993). The sample consists of 1,900 press releases from 1998-2001 with sufficient data to estimate the residual ...
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The Impact of the FMA Guidance Note on Non-GAAP earnings disclosures
... of GAAP to non-GAAP earnings can reduce the emphasis non-sophisticated investors give to non-GAAP earnings (Elliott, ...non-GAAP earnings information in assessing ...
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MATTHEWS INTERNATIONAL REPORTS EARNINGS FOR FISCAL 2016 SECOND QUARTER GAAP EARNINGS INCREASE TO $0.43 PER SHARE, COMPARED TO $0
... Non-GAAP adjustments for the current quarter included costs in connection with the integrations of Aurora and Schawk, Inc. (“SGK”). Non-GAAP adjustments also reflected an increase in intangible amortization ...
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The impact of the global financial crisis on the comparative value relevance of GAAP versus non GAAP earnings
... I adopt the Ohison 1995; 1999 valuation model to test value relevance and a cumulative abnormal returns model to test the information content of these alternative earnings measures.. I s[r] ...
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Non-GAAP and IFRS Earnings Disclosure Case of French Companies
... The purpose of this paper is to investigate the recent trend in the disclosure of non-GAAP earnings (NGE) by French listed companies and to examine competing explanations for their disclosure. The annual ...
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Duke Energy reports third quarter 2015 financial results
... in GAAP earnings immediately and, if associated with the Disposal Group, classified as discontinued operations, as such derivative contracts do not qualify for hedge accounting or regulatory ...adjusted ...
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Information quality of IFRS and US GAAP: a comparison of multiple earnings attributes under IFRS and US GAAP
... IFRS earnings are significantly more value relevant and timelier, as a consequence of IFRS earnings being significantly higher than US-GAAP earnings (table 2, page ...reported earnings ...
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Attribute differences between US GAAP and IFRS earnings: An exploratory study.
... their earnings number and shareholder equity to US ...US GAAP earnings of German New Market firms should further contribute not only to the reconciliations debate, but also to the process of ...
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Non-GAAP Tax Rate: Do Managers Use It to Achieve Earnings Targets?
... to GAAP ETR or the statutory tax rate, it could differ from the two tax rates for two main ...non-GAAP earnings, especially after SFAS 123R (Barth et ...
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Does IFRS Adoption Influence Quality of Reporting?: An Empirical Evidence from Large Canadian Banks
... in earnings management, and a reduction in timeliness of loss recognition in Germany, following mandatory ...the earnings management in Austria and UK but an increase in ...the earnings reported ...
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Liability exposure effects on earnings conservatism: the case of cross listed firms
... for earnings manipulation, especially earnings overstatement, seems to be much easier in the US than in the Netherlands for several ...the earnings of US listed firms reported according to Dutch ...
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Redefining Our Boundaries. Commercial Power Supplemental Information
... in GAAP earnings immediately as such derivative contracts do not qualify for hedge accounting or regulatory accounting, used in Duke Energy’s hedging of a portion of the ...
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An analysis of non-GAAP financial metrics
... non- GAAP earnings metrics, types of exclusion vary largely across ...non-GAAP earnings. The regulations on non-GAAP earnings metrics, despite having been tightened up in ...
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Q1 Fiscal Supplemental Slides. December 9, 2020
... adjusted earnings per diluted common share measure is a consolidated measure, which the Company reconciles by adding Net Income attributable to UNFI plus goodwill and asset impairment benefits and charges, ...
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