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- W4384927662 abstract "Abstract This study examines non‐GAAP disclosures in two selected industries, the consumer nondurable goods industry and the business services industry, to address the question of whether non‐GAAP measures are applied and interpreted uniformly across industries, and more importantly, if the market reacts to non‐GAAP disclosures similarly across different industries. Industry membership potentially has an impact on the usage and interpretation of non‐GAAP disclosures; some industries issue their own policy trying to standardize the use of non‐GAAP measures in their industry. However, industry effects on non‐GAAP disclosures have not been thoroughly studied. This study fills in the gap. Using hand‐collected non‐GAAP measures disclosed in the 8‐K reports from 308 firms in the selected two industries, this study finds that: (1) the use of non‐GAAP measures is more popular than reported in previous studies, and non‐GAAP measures are not limited to performance measures; (2) there is weak evidence of industry preference as to which non‐GAAP measures are more popular in that industry; and (3) the market reacts differently to non‐GAAP disclosures in different industries. Combining the empirical findings, this study documents industry effects and market reactions in the interpretation of non‐GAAP disclosures. Considering that these effects have not been formally academically documented in previous studies, this study carries practical implications for investors and financial analysts." @default.
- W4384927662 created "2023-07-22" @default.
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- W4384927662 date "2023-07-20" @default.
- W4384927662 modified "2023-09-25" @default.
- W4384927662 title "A contrast of the popularity and the interpretation of non‐GAAP earning disclosures in different industries" @default.
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- W4384927662 doi "https://doi.org/10.1002/jcaf.22652" @default.
- W4384927662 hasPublicationYear "2023" @default.
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