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Keywords: Adjusted EBITDA
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (4): 990–1013.
Published: 07 June 2022
... Heckman’s procedure to address the sample self-selection issue, this study first estimates the likelihood of a firm to report adjusted EBITDA. Then, this study examines if adjusted EBITDA, as well as the adjustments made to GAAP earnings to derive adjusted EBITDA (adjustments), affect a firm’s information...
