Browsing by Author "Hsieh, Hsin-yi"
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Balancing investors' information needs with accounting conservatism: The role of voluntary disclosure of non-GAAP earnings
Hsieh, Hsin-yi (2010)In this paper, I investigate whether accounting conservatism, or asymmetric timeliness of earnings, contributes to the disclosure of non-GAAP earnings. Earnings that incorporate losses in a timely manner inevitably produce ...