2100 Neil Avenue
Columbus, OH 43210
United States
The Ohio State University
Non-GAAP EPS; contracting; compensation; valuation; value relevance
Voluntary Disclosure, Non-GAAP Earnings, Analyst Forecasts
non-GAAP earnings; financial analysts; voluntary disclosure;earnings announcements; reporting quality
Measurement error; Earnings expectations; Analysts’ forecasts; GAAP forecasts; Non-GAAP earnings; Street earnings; Earnings surprise; Meet-or-beat
CECL, expected credit losses, incurred loss, FASB, standard setting, IFRS 9, stress testing
non-GAAP earnings, disclosure prominence, reporting quality, disclosure regulation, regulatory compliance, voluntary disclosure
non-GAAP earnings; disclosure prominence; reporting quality; disclosure regulation; regulatory compliance; voluntary disclosure
non-GAAP earnings; non-GAAP reporting quality, voluntary disclosure; exclusion persistence; investor mispricing
March Madness, Investor Distraction
Stock Warrants; Market Timing; Expectations Management; Share Issuances
Non-GAAP financial measures, segments, FASB, standard setting, Management Approach, value relevance, stewardship
non-GAAP financial measures; non-GAAP reporting; denominator; GAAP diluted EPS; voluntary disclosure
asset measurement, standard setting, FASB, IASB, Conceptual Framework, professional investors, fair value
Standard setting, non-GAAP, funds from operations, FFO, adjusted FFO, REIT
Non-GAAP financial measures; revenue; voluntary disclosure; predictive value; confirmatory value; standard setting; SEC scrutiny
