Response to Discussion of: The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe
| dc.contributor.author | Isidro, H. | |
| dc.contributor.author | Marques, A. | |
| dc.date.accessioned | 2016-07-19T16:02:41Z | |
| dc.date.available | 2016-07-19T16:02:41Z | |
| dc.date.issued | 2013 | |
| dc.date.updated | 2016-07-19T16:01:17Z | |
| dc.description.abstract | We are grateful to the discussant, Peter Fiechter, for the insightful remarks about our paper. The discussant's comments focus on three issues: (1) the link between share-based compensation and opportunistic non-GAAP reporting; (2) the role of varying institutional environments; and (3) the distinction between opportunistic and informative non-GAAP reporting. In this response, we provide clarifications to address these concerns and suggest avenues for future research. | por |
| dc.distribution | Internacional | por |
| dc.identifier.issn | 1094-4060 | por |
| dc.identifier.uri | https://ciencia.iscte-iul.pt/public/pub/id/13003 | |
| dc.identifier.uri | http://hdl.handle.net/10071/11807 | |
| dc.journal | International Journal of Accounting | por |
| dc.language.iso | eng | por |
| dc.number | 3 | por |
| dc.pagination | 324-326 | por |
| dc.peerreviewed | yes | por |
| dc.publicationstatus | Publicado | por |
| dc.publisher | Elsevier | por |
| dc.relation.publisherversion | The definitive version is available at: http://dx.doi.org/10.1016/j.intacc.2013.07.005 | por |
| dc.rights | embargoed access | por |
| dc.title | Response to Discussion of: The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe | por |
| dc.type | other | en_US |
| dc.volume | 48 | por |
| degois.publication.firstPage | 324 | por |
| degois.publication.issue | 3 | por |
| degois.publication.lastPage | 326 | por |
| degois.publication.title | International Journal of Accounting | por |
| dspace.entity.type | Publication | en |