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Keywords: Non-GAAP earnings disclosures
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Journal Articles
Journal of Financial Reporting and Accounting 1–25.
Published: 18 September 2026
...Man Dang Purpose This paper aims to examine the association between non-GAAP earnings disclosures and firms’ regular dividend policies. It also considers whether this association varies with industry structure and policy uncertainty. Design/methodology/approach The authors analyze 54,482 firm...
