We examine how exogenous changes in analyst coverage influence the likelihood that managers will voluntarily disclose … coverage, managers are more likely to disclose non-GAAP performance metrics. We also find that managers become more aggressive … governance. Overall, our evidence indicates that analysts play a monitoring role with respect to managers' non-GAAP disclosures …

significantly curbs managers’ aggressive non-GAAP disclosures.However, the regulation does not affect non-GAAP exclusions that are …

-- Additional consolidation reporting issues -- Multinational accounting: foreign currency transactions and financial instruments … -- Multinational accounting: issues in financial reporting and translation of foreign entity statement -- Segment and interim reporting … -- Governmental entities: introduction and general fund accounting -- Governmental entities: special funds and government wide …