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Keywords: GAAP-adjusted earnings
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Journal Articles
Pacific Accounting Review (2015) 27 (3): 329–352.
Published: 03 August 2015
...Liz Rainsbury; Carol Hart; Nonthipoth Buranavityawut Purpose – This paper aims to examine motivations for the reporting of generally accepted accounting practice (GAAP)-adjusted earnings by New Zealand companies. Design/methodology/approach – The study uses multivariate analysis of data...

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