Please use this identifier to cite or link to this item:
|Title:||Response to Discussion of: The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe|
|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.|
|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|
Files in This Item:
|publisher_version_int_j_accounting_note.pdf||89.95 kB||Adobe PDF||View/Open Request a copy|
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.