Internal performance measures and earnings management: Evidence from segment earnings
C Gross, A Wagenhofer… - The Accounting Review, 2024 - publications.aaahq.org
We examine whether the design of a firm's internal management accounting system is
associated with GAAP earnings management. We exploit the fact that ASC 280 mandates a …
associated with GAAP earnings management. We exploit the fact that ASC 280 mandates a …
Auditor Monitoring Incentives and Non-GAAP Earnings
A Bakke - Available at SSRN 4079078, 2023 - papers.ssrn.com
This study investigates the role of auditor incentives in determining how auditors influence
their clients' unaudited non-GAAP earnings. I find that, despite the lack of a regulatory …
their clients' unaudited non-GAAP earnings. I find that, despite the lack of a regulatory …
Audits of Non-GAAP Earnings: Evidence from Adjusted EBITDA in Segment Disclosures
We examine whether auditing non-GAAP metrics affects the quality of these metrics.
Focusing on instances where adjusted EBITDA is disclosed in firms' segment notes, which …
Focusing on instances where adjusted EBITDA is disclosed in firms' segment notes, which …