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Keywords: earnings release
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (2): 167–184.
Published: 01 June 2020
...Koren M. Jo; Shuo Yang SYNOPSIS This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases. We investigate the determinants of firms' receiving non-GAAP...