Non-GAAP Reporting: Causes, Consequences and Lessons for Financial Reporting Regulators - CIFR Project
Project Member(s): Taylor, S., Shan, Y.
Funding or Partner Organisation: Department of the Treasury (Centre of Excellence for International Finance and Regulation Consortium)
Start year: 2013
Summary: The research program is directed towards understanding the extent of reporting 'Non GAAP' metrics, its causes and consequences.
Publications:
Feng, Z, Francis, JR, Shan, Y & Taylor, SL 2022, 'Do High-Quality Auditors Improve Non-GAAP Reporting?', The Accounting Review.
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Ribeiro, A, Shan, Y & Taylor, SL 2019, 'Non‐GAAP Earnings and the Earnings Quality Trade‐Off', Abacus, vol. 55, no. 1, pp. 6-41.
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FOR Codes: Accounting Theory and Standards, Financial Accounting, Finance Services, Financial accounting