The impact of the SEC’s scrutiny on non-GAAP reporting
碩士 === 國立臺灣大學 === 會計學研究所 === 105 === This paper investigates the impact of the SEC’s scrutiny on non-GAAP reporting. We use hand-collected non-GAAP earnings disclosures from S&P 500 firms with fiscal period starts in 2009 and ends in 2013. Based on the finding that the propensity to disclose non...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/fn34uk |