The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US
Ross G. Jennings, Ana Marques
Journal Of Business Finance And Accounting, vol. 38, 2011, p. 364-394.
SEC Interventions and the Frequency and Usefulness of Non-GAAP Financial Measures
Review Of Accounting Studies, vol. 11, 2006, p. 549-574.