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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Detalhes bibliográficos
Autor principal: Nunes, Filipa dos Reis (author)
Formato: masterThesis
Idioma:eng
Publicado em: 2013
Assuntos:
Non-GAAP measures
Pro forma
Earnings benchmarks
Corporate governance
Medidas non-GAAP
Benchmarks referentes a indicadores de rentabilidade
Governação das sociedades
Texto completo:http://hdl.handle.net/10071/5260
País:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/5260

Texto Completo

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

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