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Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?

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dc.contributor.authorYI, HAN-
dc.date.accessioned2013-01-18T09:18:37Z-
dc.date.available2013-01-18T09:18:37Z-
dc.date.issued2012-12-
dc.identifier.citationSeoul Journal of Business, Vol.18 No.2, pp. 95-145-
dc.identifier.issn1226-9816-
dc.identifier.urihttps://hdl.handle.net/10371/80776-
dc.description.abstractBased on hand-collected non-GAAP earnings disclosures from 2001 to mid 2004, this paper finds that firms with communication motives, proxied by historically low returns-GAAP earnings relation, are more likely to disclose non-GAAP earnings in the post-Reg G period than in the pre-Reg G period. In contrast, firms with opportunistic motives, proxied by GAAP loss and negative GAAP EPS changes, are less likely to disclose non-GAAP earnings in the post-Reg G period than in the pre-Reg G period. With additional test results, the findings of this paper appear consistent with Congress and the SECs intervention in pro-forma reporting practices resulting in improvements in the quality of information provided in non-

GAAP earnings disclosures.
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dc.language.isoen-
dc.publisherCollege of Business Administration (경영대학)-
dc.subjectNon-GAAP (Pro-forma) Earnings-
dc.subjectRegulation G-
dc.subjectSarbanes-Oxley Act of 2002-
dc.subjectStrategic Disclosures-
dc.subjectEarnings Informativeness-
dc.titleHas Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?-
dc.typeSNU Journal-
dc.contributor.AlternativeAuthor이한상-
dc.citation.journaltitleSeoul Journal of Business-
dc.citation.endpage145-
dc.citation.number2-
dc.citation.pages95-145-
dc.citation.startpage95-
dc.citation.volume18-
Appears in Collections:
College of Business Administration/Business School (경영대학/대학원)Dept. of Business Administration (경영학과)Seoul Journal of Business (SJB)Seoul Journal of Business Volume 18, Number 1/2 (2012)
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