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JOURNAL OF ACCOUNTING AND FINANCE

Managerial Reputation and the Quality of Non-GAAP Earnings Disclosures

Author(s): Yun Cheng

Citation: Yun Cheng, (2017) "Managerial Reputation and the Quality of Non-GAAP Earnings Disclosures," Journal of Accounting and Finance, Vol. 17, Iss. 2, pp. 117-134

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Motivated by the efficient contracting theory and managerial reputation incentives, this study examines how managerial reputation affects the quality of non-GAAP earnings disclosures. Using empirical models, the study finds that reputable managers are less likely to disclose non-GAAP earnings, which is consistent with the efficient contracting explanation. The study also finds that reputable managers exclude more recurring items that are related to future operating earnings when they disclose non-GAAP earnings, which is consistent with the rent extraction explanation. The study contributes to both non-GAAP earnings disclosures literature and managerial incentives literature. It also has implications for investors, managers, and regulators.