Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/11807| Author(s): | Isidro, H. Marques, A. |
| Date: | 2013 |
| Title: | Response to Discussion of: The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe |
| Volume: | 48 |
| Number: | 3 |
| Pages: | 324-326 |
| ISSN: | 1094-4060 |
| 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. |
| Peerreviewed: | yes |
| Access type: | Embargoed Access |
| Appears in Collections: | BRU-OPI - Outras publicações internacionais |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| publisher_version_int_j_accounting_note.pdf Restricted Access | 89,95 kB | Adobe PDF | View/Open Request a copy |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.