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1-2 of 2
Keywords: Policy uncertainty
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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...
Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (2): 325–338.
Published: 30 December 2020
...Peterson Kitakogelu Ozili Purpose This paper aims to discuss financial reporting under economic policy uncertainty. Design/methodology/approach The paper uses discourse analysis to examine financial reporting under economic policy uncertainty. Findings The paper identifies the link between...
