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Non-GAAP earnings disclosures around Regulation G : the case of "implicit non-GAAP reporting"
Thielemann, Felix, (2019)
Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L., (2017)
The drivers, consequences and policy implications of non-GAAP earnings reporting
Young, Steven, (2014)
ESMA Guidelines on Alternative Performance Measures : Möglichkeiten und Herausforderungen bei der Darstellung von Pro-Forma-Kennzahlen
Dinh, Tami, (2016)
Non-GAAP reporting and debt market outcomes : evidence from Regulation G