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Keywords: Non-GAAP earnings quality
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (3): 383–398.
Published: 06 August 2021
... non-GAAP earnings exclusions and the use of non-GAAP earnings in compensation plans are justified. The purpose of this study is to examine non-GAAP earnings quality in firms with data breach incidents. Design/methodology/approach The authors identified data breach firms from incidents reported...
