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Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment |
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| Authors: | Christensen Theodore E Gomez Enrique Ma Matthew Pan Jing |
| Institution: | 1.Terry College of Business, University of Georgia, Athens, GA, USA ;2.Fox School of Business, Temple University, Philadelphia, PA, USA ;3.College of Business and Analytics, Southern Illinois University Carbondale, Carbondale, IL, USA ;4.Cox School of Business, Southern Methodist University, Dallas, TX, USA ; |
| Abstract: | Review of Accounting Studies - We examine how exogenous changes in analyst coverage influence (1) the likelihood that managers will voluntarily disclose customized (non-GAAP) performance metrics... |
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| 本文献已被 SpringerLink 等数据库收录！ | |