Title:

Impression Management and Non-GAAP Disclosure in Earnings Announcements

Authors:

Encarna Guillamon-Saorin (U Carlos III)
Helena Isidro (ISCTE - Instituto Universitário de Lisboa)
Ana Marques (U Nova, Indian Institute of Management Bangalore)

Journal:

Journal Of Business Finance And Accounting

Year:

2017

Volume:

44

Number:

3-4

Pages:

448-479

JEL codes:

M41 - Accounting
D21 - Firm Behavior
G14 - Information and Market Efficiency; Event Studies
G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales