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http://hdl.handle.net/10071/11807
acessibilidade
Title: Response to Discussion of: The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe
Authors: Isidro, H.
Marques, A.
Issue Date: 2013
Publisher: Elsevier
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.
Peer reviewed: yes
URI: https://ciencia.iscte-iul.pt/public/pub/id/13003
http://hdl.handle.net/10071/11807
ISSN: 1094-4060
Publisher version: The definitive version is available at: http://dx.doi.org/10.1016/j.intacc.2013.07.005
Appears in Collections:BRU-OPI - Outras publicações internacionais

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