The real effect of non-gaap disclosures and financial reporting consistency : an examination of managers’ investment choices

The real effect of non-gaap disclosures and financial reporting consistency : an examination of managers’ investment choices

Firms increasingly report earnings measures that do not comply with Generally Accepted Accounting Principles (GAAP) in their financial disclosures. While prior work has examined the informativeness of these measures for investors and potential opportunistic behavior by firms, the objective of this s...

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Bibliographic Details
Main Author: Helikum, Lukas J.
Other Authors: Tan Hun Tong
Format: Thesis
Language:English
Published: 2018
Subjects:
DRNTU::Business::Accounting::Disclosure
DRNTU::Business::Accounting::Reporting
DRNTU::Business::Accounting::Financial statements and analysis
DRNTU::Business::Finance::Asset allocation
Online Access:http://hdl.handle.net/10356/74595

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