SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses
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DOI: 10.2308/horizons-16-134
Abstract: This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases... read more here.
Keywords: sec comment; gaap measures; comment letters; firms use ... See more keywords