地区社会资本与非美国通用会计准则盈利披露

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-07-29 DOI:10.1080/09638180.2024.2373209

Mohammad Hendijani Zadeh

引用次数: 0

摘要

我们研究了地区社会资本是否与公司酌情披露非美国通用会计准则收益有关。我们使用美国县级社会资本来捕捉非正式的超级社会资本。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Regional Social Capital and Non-GAAP Earnings Disclosure

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.