Purpose – The purpose of this paper is to describe the process of renewal undertaken in a large undergraduate financial reporting subject. Design/methodology/approach – The approach taken in the subject is one in which student engagement is critical. Selected quantitative and qualitative...

This study examines the impact of Regulation G in 2003 and the issuance of Compliance and Disclosure Interpretations (C&DIs) in 2010 – on the reporting of non-GAAP earnings. The study finds that (i) both Regulation G and C&DIs are associated with an increase in the quality of non-GAAP earnings...