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

• Main Author: Helikum, Lukas J.
• Other Authors: Tan Hun Tong
• Format: Theses and Dissertations
• 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
• Institution: Nanyang Technological University

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...