I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that firms with disclosure committees provide higher quality non-GAAP performance metrics and that the exclusions used to calculate their non-GAAP numbers are less persistent for future...

This study, relying on the notion of agency theory that the presence of information asymmetry causes higher agency costs, investigates the impact of accounting disclosure and perceived strength of auditing and reporting standards on perceived corruption. Using data for 71 economies for the...