Beating Strategic Earnings Benchmarks with Non-GAAP Figures: International Evidence* (original) (raw)

2000, SSRN Electronic Journal

Abstract

This study explores international differences in the use of one non-GAAP earnings measures to meet strategic earnings benchmarks. We hand-collect information on non-GAAP disclosures from earnings announcements press releases and find that the majority of firms report more than one non-GAAP measure in press releases.

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