... research showing that companies frequently disclose non-GAAP earnings as part of their opportunistic behavior [ 1 ]. Proximity to broad bond rating change Bond credit rating Plus specification, Minus specification non-GAAP reporting Earnings performance G30 G33 G39 M14 Bond...

... Earnings quality Corporate performance G3 G39 M40 M41 Regardless of the various definitions of earnings quality, several measures have been popularly employed in examining it: accruals quality, earnings persistence, earnings predictability, earnings smoothness, value relevance, timeliness...