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 earnings decreases …

Stock-based compensation (SBC) reduces the value of shareholder equity, ceteris paribus,
and is a significant and growing expense for many firms. Despite its valuation implications …

This study examines whether the improvement in analyst forecast accuracy around
mandatory IFRS adoption is associated with the improvement in the accuracy of financial …

We investigate the extent to which market participants use compensation payouts released
in the DEF 14A proxy statement (DEF14A) to assess future firm performance by examining …

Motivated by research from the late 1990s and early 2000s, researchers often examine
analyst performance as a function of individual analyst characteristics using variables …

Exclusions from street earnings can include both expected exclusions, forecasted ex ante by
analysts, and unexpected exclusions, revealed after earnings are reported. While prior …

This thesis seeks to provide unique insights of the role of narcissism in shaping audit
committee (AC) chair's monitoring behavior. It consists of three empirical papers, each of …

This research investigates the impact of auditor's independence on earnings management
in listed deposit money banks in Nigeria. Utilizing a correlational research design, the study …

This thesis examines the attributes of analysts' non-GAAP earnings forecasts in relation to
analysts' GAAP earnings forecasts. It also considers the influence of accounting enforcement …

We examine the relation between individual analysts' EPS-decreasing exclusions (ie,
exclusions which result in lower street EPS forecasts than GAAP EPS forecasts) and the …