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Are All Non-GAAP Disclosures Created Equal?
Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)
The Compensation of Executives Based on Non-GAAP Performance Measures: The Effect of Corporate Governance Evidence from the United States of America
Kevin Dercks (Erasmus School of Economics, Erasmus University Rotterdam)
Non-GAAP Reporting: Evidence from Academia and Current Practice
Dirk E. Black (Tuck School of Business at Dartmouth) Theodore E. Christensen (University of Georgia) Jack T. Ciesielski Jr. (R.G. Associates) Benjamin C. Whipple (University of Georgia - C. Herman and Mary Virginia Terry College of Business)
Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers
Preeti Choudhary (Georgetown University, McDonough School of Business) Kenneth J. Merkley (Cornell University - Samuel Curtis Johnson Graduate School of Management) Katherine Schipper (Duke University - Fuqua School of Business)