Impression management and non-GAAP disclosure in earnings announcements

Funding: FCT-Foundation for Science and Technology in Portugal (grant nr. PTDC/EGE-GES/103770/2008), Spanish Ministry of Science and Innovation (grant nr. SEJ2007-67582-C02-02/ECON, ECO2010-19314), Ministerio de Economia y Competitividad (grant nr. 2014/00452/001), Comunidad Autonoma de Madrid (gran...

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Bibliographic Details
Main Author: Guillamon-Saorin, Encarna (author)
Other Authors: Isidro, Helena (author), Marques, Ana (author)
Format: article
Language:eng
Published: 2018
Subjects:
Alternative performance measures
Disclosure tone
Emphasis
Pro forma earnings
Shareholder protection
Sophisticated investors
Street earnings
Accounting
Business, Management and Accounting (miscellaneous)
Finance
Online Access:https://doi.org/10.1111/jbfa.12238
Country:Portugal
Oai:oai:run.unl.pt:10362/37732
Description
Summary:Funding: FCT-Foundation for Science and Technology in Portugal (grant nr. PTDC/EGE-GES/103770/2008), Spanish Ministry of Science and Innovation (grant nr. SEJ2007-67582-C02-02/ECON, ECO2010-19314), Ministerio de Economia y Competitividad (grant nr. 2014/00452/001), Comunidad Autonoma de Madrid (grant nr. SEJ2008-00059-003) and Nova Forum

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