The Role of Institutional and Economic Forces in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks (original) (raw)

SSRN Electronic Journal, 2000

Abstract

... non-GAAP disclosures to beat earnings benchmarks Helena Isidro Instituto Universitário de Lisboa (ISCTE-IUL), BRU UNIDE, Lisboa, Portugal ... disclosure choices has been mostly tested in the context of mandatory financial information (Webb et al., 2008; Hope, 2003a). ...

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