Accounting performance volatility and Non-GAAP earnings disclosure
博士 === 國立臺灣大學 === 會計學研究所 === 105 === Prior research studies have indicated that earnings volatility is positively associated with non-GAAP earnings disclosure. In this study, we decompose earnings volatility into accruals volatility and cash flow volatility, and we utilize the general purpose behind...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/aa4ep4 |