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Contemporary Accounting Research
Volumn 21, Issue 1, 2004, Pages 181-190
Discussion of "The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements"
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EID: 2142711030     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2004.tb00274.x     Document Type: Review
Times cited : (5)
References (4)
  • 1
    • 0033236338 scopus 로고    scopus 로고
    • Incentives and penalties related to earnings overstatements that violate GAAR
    • Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAR. The Accounting Review 74 (4): 425-57.
    • (1999) The Accounting Review , vol.74 , Issue.4 , pp. 425-457
    • Beneish, M.D.1
  • 2
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings management decisions
    • Nelson, M. W., J. A. Elliott, and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-202.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 175-202
    • Nelson, M.W.1    Elliott, J.A.2    Tarpley, R.L.3
  • 4
    • 1342301282 scopus 로고    scopus 로고
    • The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements
    • Palmrose, Z-V., and S. Scholz. 2004. The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research 21 (1): 139-80.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.1 , pp. 139-180
    • Palmrose, Z.-V.1    Scholz, S.2

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.