{"id":"https://openalex.org/W3124865833","doi":"https://doi.org/10.1111/acfi.12204","title":"IFRS non\u2010 GAAP earnings disclosures and fair value measurement","display_name":"IFRS non\u2010 GAAP earnings disclosures and fair value measurement","publication_year":2016,"publication_date":"2016-02-24","ids":{"openalex":"https://openalex.org/W3124865833","doi":"https://doi.org/10.1111/acfi.12204","mag":"3124865833"},"language":"en","primary_location":{"id":"doi:10.1111/acfi.12204","doi":"https://doi.org/10.1111/acfi.12204","is_oa":false,"landing_page_url":"https://doi.org/10.1111/acfi.12204","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting & Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2626972","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072761102","display_name":"Lance Malone","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276010","display_name":"Commonwealth Bank of Australia (Australia)","ror":"https://ror.org/04pbqbn34","country_code":"AU","type":"company","lineage":["https://openalex.org/I4405276010"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Lance Malone","raw_affiliation_strings":["Commonwealth Bank of Australia, Perth, WA, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Commonwealth Bank of Australia, Perth, WA, Australia","institution_ids":["https://openalex.org/I4405276010"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102928666","display_name":"Ann Tarca","orcid":"https://orcid.org/0000-0003-2161-9294","observed_orcids":["https://orcid.org/0000-0003-2161-9294","https://orcid.org/0000-0002-5074-3828"]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Ann Tarca","raw_affiliation_strings":["Business School, University of Western Australia, Crawley, WA, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business School, University of Western Australia, Crawley, WA, Australia","institution_ids":["https://openalex.org/I177877127"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007556858","display_name":"Marvin Wee","orcid":"https://orcid.org/0000-0002-3097-9091","observed_orcids":["https://orcid.org/0000-0002-3097-9091"]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Marvin Wee","raw_affiliation_strings":["Business School, University of Western Australia, Crawley, WA, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business School, University of Western Australia, Crawley, WA, Australia","institution_ids":["https://openalex.org/I177877127"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3470,"currency":"USD","value_usd":3470},"apc_paid":null,"fwci":24.3036,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.99261484,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"56","issue":"1","first_page":"59","last_page":"97"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/non-gaap-earnings","display_name":"non-GAAP earnings","score":0.8820000290870667},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8569999933242798},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.7749999761581421},{"id":"https://openalex.org/keywords/earnings-adjustment","display_name":"earnings adjustment","score":0.5879999995231628},{"id":"https://openalex.org/keywords/impairment-of-assets","display_name":"asset impairment","score":0.722000002861023},{"id":"https://openalex.org/keywords/analyst-earnings-forecasts","display_name":"analyst earnings forecasts","score":0.7419999837875366},{"id":"https://openalex.org/keywords/forecast-error","display_name":"forecast error","score":0.8700000047683716},{"id":"https://openalex.org/keywords/forecast-dispersion","display_name":"forecast dispersion","score":0.7059999704360962},{"id":"https://openalex.org/keywords/australian-listed-companies","display_name":"Australian listed companies","score":0.6589999794960022}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7203740477561951},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7113680839538574},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7027912735939026},{"id":"https://openalex.org/C129631789","wikidata":"https://www.wikidata.org/wiki/Q334173","display_name":"Opportunism","level":2,"score":0.6952042579650879},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.553425133228302},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.45094725489616394},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.4364756643772125},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.41394510865211487},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2145872712135315},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/acfi.12204","doi":"https://doi.org/10.1111/acfi.12204","is_oa":false,"landing_page_url":"https://doi.org/10.1111/acfi.12204","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting & Finance","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2626972","doi":"https://doi.org/10.2139/ssrn.2626972","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2626972","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:pure.atira.dk:publications/f75d4732-db59-44be-8b2e-e1e3cbb05014","doi":null,"is_oa":false,"landing_page_url":"https://research-repository.uwa.edu.au/en/publications/f75d4732-db59-44be-8b2e-e1e3cbb05014","pdf_url":null,"source":{"id":"https://openalex.org/S4306402492","display_name":"UWA Profiles and Research Repository (UWA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Malone, L, Tarca, A & Wee, M 2016, 'IFRS non-GAAP earnings disclosures and fair value measurement', Accounting and Finance, vol. 56, no. 1, pp. 59-97. https://doi.org/10.1111/acfi.12204","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2626972","doi":"https://doi.org/10.2139/ssrn.2626972","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2626972","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.46000000834465027,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W1967799186","https://openalex.org/W1986124155","https://openalex.org/W1993462962","https://openalex.org/W2008017617","https://openalex.org/W2024932436","https://openalex.org/W2026769862","https://openalex.org/W2040618932","https://openalex.org/W2045271182","https://openalex.org/W2067101160","https://openalex.org/W2067396404","https://openalex.org/W2069772414","https://openalex.org/W2069823517","https://openalex.org/W2085562213","https://openalex.org/W2090110266","https://openalex.org/W2103669789","https://openalex.org/W2157378045","https://openalex.org/W2327970613","https://openalex.org/W2602984817","https://openalex.org/W2752617332","https://openalex.org/W2891589002","https://openalex.org/W3022873040","https://openalex.org/W3121251060","https://openalex.org/W3121262606","https://openalex.org/W3121282585","https://openalex.org/W3122432337","https://openalex.org/W3122801308","https://openalex.org/W3122885004","https://openalex.org/W3123305869","https://openalex.org/W3123915208","https://openalex.org/W3124184521","https://openalex.org/W3124357452","https://openalex.org/W3124397182","https://openalex.org/W3125427184","https://openalex.org/W3125602483","https://openalex.org/W4247498533"],"related_works":["https://openalex.org/W2280788338","https://openalex.org/W2966116820","https://openalex.org/W3170945371","https://openalex.org/W4392251368","https://openalex.org/W2807368388","https://openalex.org/W2995580891","https://openalex.org/W2285859973","https://openalex.org/W3125568451","https://openalex.org/W3125181232","https://openalex.org/W2582541866"],"abstract_inverted_index":{"Abstract":[0],"We":[1,65],"investigate":[2],"IFRS":[3],"non\u2010GAAP":[4,39,67],"earnings":[5,40,78],"adjustments":[6,76],"for":[7,22,79],"fair":[8],"value":[9],"remeasurements":[10,58],"made":[11],"by":[12],"companies":[13,29,37,69],"and":[14,16,49,59,82,86],"analysts":[15],"the":[17,89,98],"usefulness":[18,93],"of":[19,51],"these":[20,80],"disclosures":[21],"analysts.":[23],"Examining":[24],"Australian":[25],"listed":[26],"(ASX":[27],"200)":[28],"during":[30],"2008\u20132010":[31],"(576":[32],"firm\u2010years),":[33],"we":[34],"find":[35,66],"that":[36],"disclosing":[38,68],"are":[41,70],"more":[42,71],"likely":[43,72],"to":[44,73,77],"have":[45,74],"a":[46],"higher":[47],"incidence":[48],"magnitude":[50],"profit":[52],"or":[53],"loss":[54],"items":[55,81],"reflecting":[56],"asset":[57],"impairment":[60],"in":[61,88,97],"their":[62],"financial":[63],"statements.":[64],"analyst":[75],"lower":[83],"forecast":[84],"error":[85],"dispersion":[87],"following":[90],"year,":[91],"suggesting":[92],"rather":[94],"than":[95],"opportunism":[96],"adjustments.":[99]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2021-02-01T00:00:00"}