Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

We compare non-GAAP earnings per share (EPS) in firms’ annual earnings announcements and proxy statements using hand-collected data from U.S. Securities and Exchange Commission filings. We find that proxies for capital market incentives (contracting incentives) are more highly associated with firms’...

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Bibliographic Details
Main Authors: Black, D.E (Author), Black, E.L (Author), Christensen, T.E (Author), Gee, K.H (Author)
Format: Article
Language:English
Published: INFORMS Inst.for Operations Res.and the Management Sciences 2022
Subjects:
Annual earnings
compensation
Compensation
contracting
Contracting
Earning per shares
Earnings
Firm value
Non-GAAP earning per share
non-GAAP EPS
Operations research
Property
Securities and Exchange Commissions
valuation
Valuation
value relevance
Value relevances
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