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Published in 2021 at "Journal of Accounting and Economics"
DOI: 10.1016/j.jacceco.2021.101437
Abstract: Abstract SEC rules require managers to reconcile their non-GAAP earnings forecasts with the most directly comparable GAAP forecasts unless doing so would entail ‘unreasonable effort.’ A significant number of managers rely on the unreasonable efforts…
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Keywords:
entail unreasonable;
unreasonable effort;
efforts exception;
unreasonable efforts ... See more keywords