The role of institutional and economic factors in the strategic use of non-GAAP disclosures to beat earnings benchmarks

We use hand-collected data for a sample of large European firms to investigate the influence of countries’ institutional and economic factors on managers’ non-generally accepted accounting principles (GAAP) disclosures. We find that managers are more likely to use non-GAAP measures to meet or beat e...

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Bibliographic Details
Main Author: Isidro, H. (author)
Other Authors: Marques, A. (author)
Format: article
Language:eng
Published: 2015
Subjects:
Pro forma earnings
Alternative earnings
Consensus
Profit
Online Access:http://hdl.handle.net/10071/8912
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/8912

Internet

http://hdl.handle.net/10071/8912

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