Cited by

• 2019Non-GAAP reporting following debt covenant violations84 cited
• 2020The Determinants and Informativeness of Non-GAAP Revenue Disclosures53 cited
• 2021Board gender quotas, female directors and corporate tax aggressiveness: A causal approach50 cited
• 2018Policy Implications of Research on Non-GAAP Reporting46 cited
• 2022Do High-Quality Auditors Improve Non-GAAP Reporting?41 cited
• 2015The Great Unknown: Why Exclude Otherr Items from Non-GAAP Earnings Calculations in the Post-Reg G World?36 cited
• 2022Audit Implications of Non‐GAAP Reporting34 cited
• 2017Beyond earnings: do EBITDA reporting and governance matter for market participants?33 cited
• 2021Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality31 cited
• 2021Can short sellers constrain aggressive non-GAAP reporting?31 cited
• 2018The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures23 cited
• 2023The joint effects of litigation risk and regulation on non‐GAAP reporting19 cited
• 2019Auditing Non-GAAP Measures: Signaling More Than Intended19 cited
• 2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited
• 2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature16 cited
• 2016The Ethical Reporting of Non-GAAP Performance Measures16 cited