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)