Han-Chung Chen

National Taipei University

Assistant Professor

Dept. of Accountancy

Taipei, Taiwan 100

Taiwan

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Scholarly Papers (1)

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Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 09 Mar 2021
Han-Chung Chen, Yen-Jung Lee, Sheng-Yi Lo and Yong Yu
National Taipei University, National Taiwan University, Feng Chia University and University of Texas at Austin
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Abstract:

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non-GAAP disclosures, qualitative characteristics, non-GAAP earnings, non-GAAP exclusions, earnings quality