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Keywords: Alternative performance measures
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Journal Articles
Journal of Financial Reporting and Accounting 1–20.
Published: 27 March 2026
...Geert Braam; Ries Breijer; Ferdy van Beest Purpose This study aims to examine the role of leverage in explaining variations in disclosure of alternative performance measures (APMs) in annual reports. It explores how leverage may simultaneously be associated with the disclosure of different types...
