Footnote:
In: European Accounting Review ()
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 17, 2022 erstellt
Description:
We examine whether board gender diversity promotes high-quality non-GAAP disclosures. Specifically, we use two recently-developed measures that capture key characteristics of financial reporting quality, namely consistency and comparability in non-GAAP reporting. We find that gender-diverse boards are more effective at ensuring both consistency and comparability of non-GAAP earnings disclosures. Our results will help investors to understand the information communicated by non-GAAP reporting. They also will guide standard-setters and regulators as they determine standards and guidelines that lead to better outcomes for investors