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Keywords: Overvalued equity
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Journal Articles
Journal of Accounting Literature 1–34.
Published: 23 February 2026
...Robert Houmes; Daphne Wang; Baizhou Chen Purpose This study investigates the relations between overvalued equity and the likelihood and quality of a non-GAAP earnings disclosure. Design/methodology/approach Using alternative measures of non-GAAP earnings quality that include the magnitude...

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