Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40
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References listed on IDEAS
- Heflin, Frank & Hsu, Charles, 2008. "The impact of the SEC's regulation of non-GAAP disclosures," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 349-365, December.
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- repec:eee:jiaata:v:21:y:2012:i:2:p:79-105 is not listed on IDEAS
- Gregory Heem, 2007. "La communication sur les indicateurs de performance non définis en IFRS," Post-Print hal-00423758, HAL.
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More about this item
KeywordsCorporate governance; Non-GAAP; Residual earnings; Stock market valuation;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2014-07-21 (Accounting & Auditing)
- NEP-ALL-2014-07-21 (All new papers)
- NEP-CFN-2014-07-21 (Corporate Finance)
- NEP-EUR-2014-07-21 (Microeconomic European Issues)
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