Purpose It has been two decades since the first academic paper shone a spotlight on non-
GAAP earnings. The past 20 years of research investigates concerns over the misuse of …

We examine the association between female participation in strategic decision‐making roles
and corporate social responsibility (CSR) performance using a sample of United States firms …

This study examines the link between ownership structure and political spending disclosure
(PSD). We break down ownership into four different groups of shareholders: institutional …

Work experience is a valuable form of wealth. Given that the provincial State-owned Assets
Supervision and Administration Commission (SASAC), as the direct regulator of local state …

Purpose This paper aims to investigate whether the non-generally accepted accounting
principles (GAAP) performance measures (NGMs) disclosure by high-tech initial public …

In this study, the researchers created an artificial intelligence (AI) keyword dictionary using
2010–2021 microdata from listed Chinese firms and Python's text recognition method …

This study examines the impact of local newspapers on the quality of firms' non-GAAP
reporting, a common form of voluntary disclosure. Local newspapers act as effective …

Building upon prior studies that explore the impact of competition on financial reporting
quality, this paper investigates the influence of industry-level competition on the value …

Objetivo: Identificar as variáveis responsáveis pelas divergências metodológicas
causadoras de incompatibilidades nos EBITDA divulgados pelas companhias listadas na …

For more than two decades, the reporting of so-called 'alternative performance
measures'(APMs) has been a common phenomenon in external financial reporting. APMs …