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The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager‐Adjusted Non‐GAAP Earnings in the US

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References

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1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited

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2002

Institutional monitoring and opportunistic earnings management

948 cited

2006Recent Developments in Corporate Governance: An Overview878 cited

2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited

Cited by

2014The drivers, consequences and policy implications of non-GAAP earnings reporting77 cited
2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment75 cited
2011CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts69 cited
2013The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe67 cited
2012The Timing of Quarterly ‘Pro Forma’ Earnings Announcements61 cited
2018Policy Implications of Research on Non-GAAP Reporting46 cited
2022Do High-Quality Auditors Improve Non-GAAP Reporting?41 cited
2017Non-GAAP earnings: international overview and suggestions for future research34 cited
2017Beyond earnings: do EBITDA reporting and governance matter for market participants?33 cited
2021CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure29 cited
2013The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense29 cited
2013Board Effectiveness and Short Termism29 cited
2019Industry Competition and Non-GAAP Disclosures24 cited