Title:

The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US

Authors:

Ross G. Jennings (U Texas)
Ana Marques (U Nova)

Journal:

Journal Of Business Finance And Accounting

Year:

2011

Volume:

38

Pages:

364-394

JEL codes:

G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
G34 - Mergers; Acquisitions; Restructuring; Corporate Governance
G38 - Government Policy and Regulation
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales
L51 - Economics of Regulation
M41 - Accounting