This paper provides, to the best of the authors' knowledge, the first meta‐analysis of
evidence about the influence of the corporate governance on environmental, social, and …

Non-generally accepted accounting principles (GAAP)(pro forma) earnings form an
increasingly important part of firms' performance reporting narrative. This paper reviews the …

The number of firms reporting earnings on a non‐GAAP basis has increased dramatically
over the last decade, and non‐GAAP reporting is now commonplace in capital markets. This …

Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings.
We extend this research to investigate whether auditor quality is associated with the quality …

We explore whether investors' perceptions of pro forma earnings numbers have changed
following the regulation of pro forma reporting imposed by the Sarbanes‐Oxley Act of 2002 …

We examine how exogenous changes in analyst coverage influence (1) the likelihood that
managers will voluntarily disclose customized (non-GAAP) performance metrics and (2) the …

We examine the relation between CEO pay components and aggressive non-GAAP
earnings disclosures using CEO pay components as proxies for managers' short-versus …

Purpose The purpose of this paper is to investigate whether formally disclosing an earnings
before interests, taxes, depreciation, and amortization (EBITDA) number reduces the …

We examine whether the dispersion of pay-performance sensitivity (PPS) amongst the top
management team (TMT) impacts the likelihood of firms disclosing non-GAAP earnings and …

Purpose The purpose of this paper is to synthesize insights from existing research on the
disclosure of non-generally accepted accounting principles (GAAP) earnings, from an …