Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 10 of 10 for “"Non-GAAP"”.
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Influences on Controllers' Non-GAAP Reporting Decisions
… decision to opportunistically report non-GAAP earnings in response to a directive from the CFO to manipulate the measure. In addition, the impact of three internal factors is analyzed in relation to the controller’s decision: responsibility, fairness to shareholders, and experience. …
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Equity options trading and non-GAAP earnings disclosure
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2027-05-01
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP reporting …
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
Corporate managers often pursue voluntary non-GAAP reporting when mandatory reporting is limited, although regulators are concerned with how this reporting is utilized. While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence …
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Essays on financial reporting quality and auditor attributes
… is associated with the quality of voluntary non-GAAP earnings disclosures. Industry-specialist auditors are expected to influence the measurement and reporting of non-GAAP earnings due to their greater understanding of industry-specific accounting issues. More generally, the role of auditors …
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Two essays on earnings comparability
… comparability document evidence exclusively for GAAP earnings despite the fact that non-GAAP earnings are widely used by market participants. Second, while research has examined the economic consequences of comparability, limited attention has been given to the underlying mechanism that produces …
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Three Studies on Hedging Activities and Managerial Opportunism
… accruals management. Using a sample of S&P 500 non-financial firms during 2002-2016, I find that the positive relationship between discretionary (current and working capital) accruals and financial derivatives documented by Choi et al. (2015) is attenuated following the implementation of FAS …
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Three Studies on Hedging Activities and Managerial Opportunism
… accruals management. Using a sample of S&P 500 non-financial firms during 2002-2016, I find that the positive relationship between discretionary (current and working capital) accruals and financial derivatives documented by Choi et al. (2015) is attenuated following the implementation of FAS …
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The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value
… manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments of management credibility and firm value. The research described in this …