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Keywords: Financial health
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (3): 383–398.
Published: 06 August 2021
... breach firms with different financial health status. The quality of non-GAAP earnings in loss firms with data breach is higher than those in profit firms. Loss converters (i.e. data breach firms with negative GAAP earnings but positive non-GAAP earnings) disclose low quality non-GAAP earnings, which...
