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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. (2021). Industry competition and non-GAAP disclosures. Accounting and Business Research. 51 (2), 156-184
Exportar Referência (IEEE)
H. O. Isidro and A. Marques,  "Industry competition and non-GAAP disclosures", in Accounting and Business Research, vol. 51, no. 2, pp. 156-184, 2021
Exportar BibTeX
@article{isidro2021_1711701988375,
	author = "Isidro, H. and Marques, A.",
	title = "Industry competition and non-GAAP disclosures",
	journal = "Accounting and Business Research",
	year = "2021",
	volume = "51",
	number = "2",
	doi = "10.1080/00014788.2020.1798209",
	pages = "156-184",
	url = "https://www.tandfonline.com/doi/pdf/10.1080/00014788.2020.1798209?needAccess=true"
}
Exportar RIS
TY  - JOUR
TI  - Industry competition and non-GAAP disclosures
T2  - Accounting and Business Research
VL  - 51
IS  - 2
AU  - Isidro, H.
AU  - Marques, A.
PY  - 2021
SP  - 156-184
SN  - 0001-4788
DO  - 10.1080/00014788.2020.1798209
UR  - https://www.tandfonline.com/doi/pdf/10.1080/00014788.2020.1798209?needAccess=true
AB  - We examine the role of industry-level product market competition on non-GAAP disclosure decisions. We consider traditional measures of industry competition (concentration, price-cost margin, and set up costs), and large reductions in import tariff rates that identify an exogenous increase in competition. We find that competition intensity influences the likelihood of non-GAAP disclosure and the magnitude of non-GAAP exclusions. Our evidence suggests that strong competition encourages managers to disclose higher non-GAAP earnings. However, when competition is strong, firms with low performance relatively to the industry exclude smaller amounts. We also find that in competitive environments, managers are more likely to provide reconciliations and are less likely to exclude recurring items that are commonly excluded by other firms in the industry. These findings indicate that industry competition has a positive influence on the transparency of non-GAAP disclosures.
ER  -