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Keywords: special items
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Journal Articles
The Accounting Review (2024) 99 (1): 315–336.
Published: 01 January 2024
...-based aggregate earnings for future GDP growth is due to fair value-based accruals, which we proxy with IFRS-driven special items. In additional analyses, we find that our main results are stronger for adopting countries with greater differences between local accounting standards and IFRS and robust...
Journal Articles
The Accounting Review (2021) 96 (2): 365–390.
Published: 01 March 2021
..., the source of this information stems primarily from two earnings components: aggregate core earnings and special items. Shocks to core earnings signal persistent changes in economy-wide profitability that predict aggregate job creation up to four quarters ahead, while shocks to special items predict job...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (3): 209–237.
Published: 01 May 2017
... effects. U.S. audit partner rotations fresh look restatements valuation allowances and reserves write-downs special items In this study, we investigate the effects of audit partner rotation among U.S. publicly listed firms by means of the fact that audit partners are periodically...
Journal Articles