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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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2022-08-01
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| Series: | Investment Management & Financial Innovations |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16871/IMFI_2022_03_Hsu.pdf |