CEO educational backgrounds and non-GAAP earnings disclosures

Non-GAAP earnings have received attention recently. Existing literature suggests CEOs’ educational backgrounds affect the financial reporting quality. Thus, the paper analyzes whether the educational background of CEOs affects the disclosure of non-GAAP earnings. Using logit regression to examine th...

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Tác giả chính: Hui-Wen Hsu
Định dạng: Bài viết
Ngôn ngữ:English
Được phát hành: LLC "CPC "Business Perspectives" 2022-08-01
Loạt:Investment Management & Financial Innovations
Những chủ đề:
Truy cập trực tuyến:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16871/IMFI_2022_03_Hsu.pdf