The effects of compensation and board quality on non-GAAP disclosures in Europe
This study reports international evidence on the impact of compensation and board quality on the voluntary disclosure of non-GAAP earnings numbers. We find that compensation contracts of board directors that are linked to firm's market performance are associated with a higher probability of dis...
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| Format: | article |
| Language: | eng |
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2016
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| Online Access: | https://ciencia.iscte-iul.pt/public/pub/id/13002 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/11806 |