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 | |
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publisher_version_int_j_accounting_note.pdf Restricted Access | 89,95 kB | Adobe PDF | View/Open Request a copy |
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