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...
| Autor principal: | |
|---|---|
| Outros Autores: | |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2015
|
| Assuntos: | |
| Texto completo: | http://hdl.handle.net/10071/8912 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/8912 |