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- W4386297988 endingPage "1103" @default.
- W4386297988 startingPage "1079" @default.
- W4386297988 abstract "In 2019, China piloted the Science and Technology Innovation Board (STIB) to test the practicability of a registration-based system with information disclosure requirements different from those of the approval-based system widely used. Using empirical data, the relationship between the informativeness (measured by earnings persistence and value relevance) of non-GAAP performance measures (core earnings and non-recurring gains and losses), of companies listed in the STIB was explored. The main findings are both measures capture earnings persistence, and core earnings are value-relevant; the sign of the performance measure influences informativeness; the informativeness of non-recurring profits and losses improves after setting the board." @default.
- W4386297988 created "2023-08-31" @default.
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- W4386297988 date "2023-01-01" @default.
- W4386297988 modified "2023-10-01" @default.
- W4386297988 title "The Informativeness of Non-GAAP Earnings: Empirical Evidence on China" @default.
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- W4386297988 doi "https://doi.org/10.4236/tel.2023.134059" @default.
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