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Isidro, H., Marques, A. & Guillamon Saorin, E. (2013). Impression Management and Non-GAAP Disclosure in Earnings Announcements. Recent developments in Internacional Accounting.
H. O. Isidro et al., "Impression Management and Non-GAAP Disclosure in Earnings Announcements", in Recent developments in Internacional Accounting, Miami, 2013
@misc{isidro2013_1725172990328, author = "Isidro, H. and Marques, A. and Guillamon Saorin, E.", title = "Impression Management and Non-GAAP Disclosure in Earnings Announcements", year = "2013", howpublished = "Outro", url = "" }
TY - CPAPER TI - Impression Management and Non-GAAP Disclosure in Earnings Announcements T2 - Recent developments in Internacional Accounting AU - Isidro, H. AU - Marques, A. AU - Guillamon Saorin, E. PY - 2013 CY - Miami AB - We study the disclosure of non-GAAP earnings combined with impression management techniques in earnings announcement press releases. We find that managers who exclude recurring earnings components from their self-constructed non-GAAP earnings figures use higher impression management in earnings press releases. This finding is consistent with the strategic use of impression management to hide the persistence of non-GAAP adjustments, and consequently to overstate the persistence of non-GAAP earnings. Our market reaction tests indicate that both investors and financial analysts are able to identify managers’ intentions and react negatively to the disclosure of non-GAAP information that is combined with high impression management ER -