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Keywords: Data breach
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (3): 383–398.
Published: 06 August 2021
...Dongfang Nie; Chunhao Xu Purpose After the massive data breach incident in 2017, Equifax voluntarily disclosed non-GAAP earnings that beat earnings targets by eliminating breach-related charges and used non-GAAP metrics to determine its executives' compensations. However, it is unclear whether its...
