The effect of corporate governance quality on the strategic use of Non-GAAP disclosures to beat earnings benchmarks

This study investigates the impact of corporate governance quality on the use of non-GAAP earnings measures to beat strategic earnings benchmarks. For this purpose, five strategic earnings benchmarks are considered: beating analysts’ forecasts, reporting growth in profits, portraying better performa...

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Bibliographic Details
Main Author: Nunes, Filipa dos Reis (author)
Format: masterThesis
Language:eng
Published: 2013
Subjects:
Non-GAAP measures
Pro forma
Earnings benchmarks
Corporate governance
Medidas non-GAAP
Benchmarks referentes a indicadores de rentabilidade
Governação das sociedades
Online Access:http://hdl.handle.net/10071/5260
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/5260

Internet

http://hdl.handle.net/10071/5260

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