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Non-GAAP reporting following debt covenant violations |
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| Authors: | Christensen Theodore E Pei Hang Pierce Spencer R Tan Liang |
| Institution: | 1.Terry College of Business, University of Georgia, Athens, GA, USA ;2.Jack H. Brown College of Business and Public Administration, California State University, San Bernardino, San Bernardino, CA, USA ;3.College of Business, Florida State University, Tallahassee, FL, USA ;4.Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA ; |
| Abstract: | Review of Accounting Studies - We investigate whether firms change their non-GAAP reporting practices after debt covenant violations. We find that the likelihood that a firm will disclose non-GAAP... |
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