Wor­king pa­per availa­ble at SS­RN: Non-GAAP Re­por­ting and In­ves­tor At­ten­ti­on: Are In­ves­tors Mis­led by Ex­clu­si­ons of Re­cur­ring Ex­pen­ses from Non-GAAP Ear­nings be­fo­re Re­state­ment An­noun­ce­ments?

 |  Forschung,  Betriebswirtschaftslehre, insb. Internationale Rechnungslegung

Mehring, Oliver, Jens Mueller, Soenke Sievers and  Christian Sofilkanitsch (2019): 'Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?' (Paper)