Firms are required to provide financial information via the financial statements and the
management discussion and analysis (MD&A), a narrative explanation of the financial …

Purpose It has been two decades since the first academic paper shone a spotlight on non-
GAAP earnings. The past 20 years of research investigates concerns over the misuse of …

Firms are required to provide financial information via the financial statements and the
MD&A—a narrative explanation of the financial statements. Our study examines how firms …

The aim of general purpose financial reporting is to provide information that is useful to
investors, lenders, and other creditors. With this goal, regulators have tended to mandate …

In June 2019, Golden Rule Financial Corporation (" Golden"), a Delaware subsidiary of
UnitedHealth Group-America's second-largest healthcare company]-acquired USHEALTH …

Disclosure theory predicts that the likelihood of voluntary disclosures increases with the
noise level in mandatory disclosures. We test this prediction by exploiting a unique setting …

This study uses a controlled experiment to examine the trade‐off between managers' use of
non‐GAAP and GAAP earnings to satisfy market expectations and how this relationship can …

Purpose This study aims to examine whether the newly available auditor tenure information
is associated with non-GAAP earnings, as the recent requirement to disclose the initial year …

Integrating the behavioral theory of the firm and agency theory, this study is the first to
examine the antecedents of firms' choice to disclose low‐quality accounting information from …

This paper examines the communication strategies employed by small cap firms listed on
the Alternative Investment Market (AIM) of the London Stock Exchange. These small cap …