thesis
Drivers and economic consequences of quality of disclosure of non-GAAP measures
Abstract
The full text will be available at the end of the embargo period: 31st December 2026- Thesis
- doctoral
- PhD
- Generally Accepted Accounting Principles (GAAP)
- Non-GAAP measures
- Quality of disclosure
- Corporate governance mechanisms
- Classification shifting
- Gender diversity
- Gender diversity characteristics
- Analyst recommendations
- ESMA recommendations
- Market liquidity
- Cost of capital
- Manual textual content analysis
- Listed companies