Industry competition and non-GAAP disclosures

We examine the role of industry-level product market competition on non-GAAP disclosure decisions. We consider traditional measures of industry competition (concentration, price-cost margin, and set up costs), and large reductions in import tariff rates that identify an exogenous increase in competi...

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Bibliographic Details
Main Author: Isidro, H. (author)
Other Authors: Marques, A. (author)
Format: article
Language:eng
Published: 2021
Subjects:
Proforma earnings
Alternative performance measures
Non-IFRS earnings
Proprietary costs
Financial performance
Industry concentration
Online Access:http://hdl.handle.net/10071/20751
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/20751

Internet

http://hdl.handle.net/10071/20751

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