The Ethical Reporting of Non-GAAP Performance Measures

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

The Effect of Voluntary Clawback Adoption on Non-GAAP Reporting

In this paper, we examine the effect of voluntary adoption of clawback provision on non-GAAP earnings disclosures. The extant literature documents that the voluntary adoption of clawback provisions improves financial reporting quality by increasing the costs of misstating GAAP earnings. However, managers may respond to perception of reduced discretion over GAAP reporting by increasing their rel...

متن کامل

The GAAP in quality measurement and reporting.

CATALYZED BY EVIDENCE OF POOR-QUALITY CARE AND remarkable variations in processes and outcomes, the interest in quality measurement has increased exponentially. Manifestations of this interest include widespread promulgation of quality measures, an increase in public reporting of these measures, and early experiments in paying for quality. Now that quality of care is being measured rather than ...

متن کامل

The Institute of Chartered Accountants in Australia GAAP - based financial reporting : measurement of business performance

The Institute of Chartered Accountants in Australia (the Institute) is the professional body representing Chartered Accountants in Australia. Our reach extends to more than 53,000 of today and tomorrow's business leaders, representing some 43,000 Chartered Accountants and 10,000 of Australia's best accounting graduates who are currently enrolled in our world-class postgraduate program. Our memb...

متن کامل

Reporting standards for guideline-based performance measures

BACKGROUND The Guidelines International Network (G-I-N) aims to promote high quality clinical guideline development and implementation. Guideline-based performance measures are a key implementation tool and are widely used internationally for quality improvement, quality assurance, and pay for performance in health care. There is, however, no international consensus on best methods for guidelin...

متن کامل

the effects of time planning and task complexity on accuracy of narrative task performance

هدف اصلی این تحقیق بررسی تاثیر برنامه ریزی زمانی، هم چنین افزایش میزان پیچیدگی تکالیف در نظر گرفته شده بصورت همزمان، بر دقت و صحت و پیچیدگی عملکرد نوشتاری زبان آموزان می باشد. بدین منظور، 50 نفر از دانش آموزان دختر در رده ی سنی 16 الی 18 سال به عنوان شرکت کنندگان در این زمینه ی تحقیق در نظر گرفته شدند و به دو گروه آزمایشی و کنترل بصورت اتفاقی تقسیم شدند. اعضای گروه آزمایشی هر دو تکلیف ساده و پی...

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Revista Contabilidade & Finanças

سال: 2016

ISSN: 1519-7077

DOI: 10.1590/1808-057x201690090