Non-GAAP disclosure: new insights from regulators, executives and firms

This thesis consists of three empirical studies about the voluntary disclosure of non-GAAP earnings in accounting. The first study, "Mind the GAAP: The Evolution of Regulatory Changes in Aggressive Non-GAAP Earnings", takes a dynamic perspective to examine how the regulatory changes influe...

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Bibliographic Details
Main Author: Pu Tan
Format: Default Thesis
Published: 2025
Subjects:
Non-GAAP earnings
Voluntary disclosure
SEC Regulation
Earnings conservatism
Executive horizon
Online Access:https://dx.doi.org/10.26174/thesis.lboro.30762260.v1
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