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• W3100278838 endingPage "2050016" @default.
• W3100278838 startingPage "2050016" @default.
• W3100278838 abstract "We examine the association between CEO cash and equity compensation and non-GAAP disclosure practices in a responsive regulatory and opaque compensation reporting environment. Our empirical evidence, based on a sample of public companies in New Zealand, shows that CEO cash compensation is associated with the likelihood and frequency of non-GAAP disclosures, whereas equity incentives are not. Our results document evidence of an increase in the frequency of non-GAAP disclosures and a decrease in the provision and quality of reconciliation between non-GAAP measures and closely related GAAP measures around CEO cash compensation. In particular, managers use these disclosures when their GAAP earnings benchmarks are missed. A marginal decrease in opportunistic non-GAAP disclosures following the adoption of the International Financial Reporting Standards (IFRS) indicates little change in reporting behavior following adoption of IFRS. Our findings suggest that managers disclose non-GAAP measures with opportunistic intentions motivated by compensation and points to the need for regulators to set policy about clear reconciliation standards." @default.
• W3100278838 created "2020-11-23" @default.
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• W3100278838 date "2020-11-17" @default.
• W3100278838 modified "2023-10-02" @default.
• W3100278838 title "Non-GAAP Disclosures and CEO Pay Levels" @default.
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• W3100278838 doi "https://doi.org/10.1142/s109440602050016x" @default.
• W3100278838 hasPublicationYear "2020" @default.
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