This paper investigates the association between corporate governance and the disclosure of non-GAAP earnings measures in quarterly earnings announcements. The results reveal that the previously documented decrease in the probability of disclosure of non-GAAP earnings after Regulation G is lower...

This study explores close U.S. congressional elections involving politicians who have influence over the SEC to examine the effect of firms’ political connections on their financial reporting. This question is important in understanding the overall effect of political connections on financial...

A proposed accounting standard issued jointly by the FASB and IASB would require firms to recognize many more lease assets than is currently required and to amortize those assets on a straight-line basis. A number of respondents to the exposure draft argue that the “front-loading” of lease...