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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Isidro, H. & Marques, A. (2013). The effects of compensation and board quality on non-GAAP disclosures in Europe. International Journal of Accounting. 48 (3), 289-317
Exportar Referência (IEEE)
H. O. Isidro and A. Marques,  "The effects of compensation and board quality on non-GAAP disclosures in Europe", in Int. Journal of Accounting, vol. 48, no. 3, pp. 289-317, 2013
Exportar BibTeX
@article{isidro2013_1734879226659,
	author = "Isidro, H. and Marques, A.",
	title = "The effects of compensation and board quality on non-GAAP disclosures in Europe",
	journal = "International Journal of Accounting",
	year = "2013",
	volume = "48",
	number = "3",
	doi = "10.1016/j.intacc.2013.07.004",
	pages = "289-317",
	url = "http://www.sciencedirect.com/science/article/pii/S0020706313000782"
}
Exportar RIS
TY  - JOUR
TI  - The effects of compensation and board quality on non-GAAP disclosures in Europe
T2  - International Journal of Accounting
VL  - 48
IS  - 3
AU  - Isidro, H.
AU  - Marques, A.
PY  - 2013
SP  - 289-317
SN  - 1094-4060
DO  - 10.1016/j.intacc.2013.07.004
UR  - http://www.sciencedirect.com/science/article/pii/S0020706313000782
AB  - This study reports international evidence on the impact of compensation and board quality on the
voluntary disclosure of non-GAAP earnings numbers. We find that compensation contracts of board
directors that are linked to firm's market performance are associated with a higher probability of
disclosure of non-GAAP figures in the earnings announcements' press release. Furthermore, when
this type of compensation is used, firms tend to report non-GAAP figures in the title of the press
release, make more adjustments for recurring items, and avoid reporting reconciliations. These
reporting practices have been associated with opportunistic disclosure. We also show that an efficient
governance structure of the board of directors can help restrain most of these discretionary disclosure
decisions regarding non-GAAP reporting
ER  -