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IFRS, International accounting, Complementarities, Correlation, Factor analysis, Financial reporting, Accounting quality, Multiple Testing
non-GAAP financial measures, pro forma earnings, voluntary disclosure
Accounting quality, Co-dependence, Financial reporting, International accounting, IFRS adoption, Country attributes
foreign directors, gravity model, corporate governance
corporate governance; foreign directors; gravity model; homophily; culture; IFRS; Gender quota
Corporate governance; foreign directors; gravity model; homophily; culture; International Financial Reporting Standards; gender quota
pro forma, disclosure tone, investor protection, sophisticated markets
Non-GAAP earnings, impression management, pro forma, press releases
Corporate social responsibility (CSR), Principles for Responsible Investment (PRI), sustainability, institutional ownership, socially responsible investment (SRI), ESG
non-GAAP financial measures, pro forma earnings, compensation
pro forma earnings, alternative performance measures, non-IFRS earnings, industry concentration, proprietary costs, financial performance
Accounting quality, firm reporting incentives, institutional factors
Financial covenants, Creditor control, Debt contracting, Chapter 11, Loans
European Union, IFRS, SNC, EU Accounting directive No. 2013/34, Portugal, SMEs
Debt Contracting, Covenants
bankruptcy, distress, hedge fund, reporting discretion, valuation
SEC Regulation, International Accounting Standards, Comment Letters, Financial reporting quality
pro forma earnings; alternative earnings; consensus; profit
European banks, goodwill, valuation, residual income, investment securities, lending and borrowing
strategic earnings benchmarks, non-GAAP financial measures, capital markets development