The role of institutional and economic factors in the strategic use of non-GAAP disclosures to beat earnings benchmarks

Business & Economics

• Earnings Benchmarks 100%
• Accounting Principles 84%
• Disclosure 72%
• Institutional Factors 68%
• Managers 61%
• Economic Factors 61%
• Generally Accepted Accounting Principles 38%
• Expenses 25%
• Stock-based Compensation 25%
• European Firms 19%
• Investor Protection 19%
• Depreciation 15%
• Dissemination 15%
• Enforcement 14%
• Economic Conditions 14%
• Benchmark 12%
• Financial Markets 12%
• R and D 11%
• Communication 9%

Arts & Humanities

• Benchmark 76%
• Disclosure 72%
• Economics 33%
• Managers 19%
• R and D 13%
• Investors 12%
• Enforcement 12%
• Dissemination 10%
• Financial Markets 8%
• Communication 6%

Engineering & Materials Science

• Economics 42%
• Managers 37%
• Depreciation 15%
• Financial markets 13%
• Compensation and Redress 8%
• Communication 5%