The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

This study explains the challenges associated with the) procedure to control for selection
bias, assesses the quality of its application in accounting research, and offers guidance for …

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 …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Researchers frequently proxy for managers' non‐GAAP disclosures using performance
metrics available through analyst forecast data providers (FDPs), such as I/B/E/S. The extent …

The article reviews the recent academic research literature on earnings management (EM)
with a view to identifying research themes and results of interest to users and preparers of …

We present a theory that poor matching manifests as noise in the economic relation of
advancing expenses to earn revenues. As a result, poor matching decreases the correlation …

We examine the influence of investor sentiment on managers' discretionary disclosure of
“pro forma”(adjusted) earnings metrics in earnings press releases. We find that managers' …

We empirically examine the effects of intensified scrutiny over non‐GAAP reporting on the
quality of non‐GAAP earnings exclusions. We find that, on average, exclusions are of higher …