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Economic Policy Uncertainty and Non-...

Wynne, Ryan,

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Economic Policy Uncertainty and Non-GAAP Reporting /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Economic Policy Uncertainty and Non-GAAP Reporting // Ryan Wynne.
Author:	Wynne, Ryan,
Description:	1 electronic resource (77 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 83-12, Section: A.
Contained By:	Dissertations Abstracts International83-12A.
Subject:	Public policy. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=29161159
ISBN:	9798819368046

Economic Policy Uncertainty and Non-GAAP Reporting /
Wynne, Ryan,

Economic Policy Uncertainty and Non-GAAP Reporting /Ryan Wynne. - 1 electronic resource (77 pages)

Source: Dissertations Abstracts International, Volume: 83-12, Section: A.

This study investigates the impact of economic policy uncertainty (EPU) on non-GAAP reporting. Prior research documents that numerous factors influence the frequency and quality of non-GAAP earnings disclosures, but the expected association between EPU and non-GAAP reporting is unclear. On the one hand, greater EPU may increase investor demand for additional financial information, while on the other hand, more EPU may lead to less non-GAAP disclosure by making core or recurring earnings more difficult to predict. Additionally, greater EPU may provide increased opportunity for managers to use non-GAAP reporting to mislead investors. I document a significantly positive association, on average, between EPU and the frequency and quality of non-GAAP earnings disclosure, consistent with managers using non-GAAP disclosures to better inform investors when faced with greater EPU. Cross-sectional tests confirm that these results are stronger for firms more likely to be affected by EPU, such as government contractors. In addition, supplemental tests reveal variation across EPU components; specifically, increased tax policy uncertainty is associated with decreased quality of non-GAAP reporting for the most aggressive tax reporters. This study deepens our understanding of the economic factors driving non-GAAP reporting, a phenomenon which continues to grow more prevalent over time.

English

ISBN: 9798819368046Subjects--Topical Terms:

532803
Public policy.
Subjects--Index Terms:

Corporate disclosure

Economic Policy Uncertainty and Non-GAAP Reporting /
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520 $a This study investigates the impact of economic policy uncertainty (EPU) on non-GAAP reporting. Prior research documents that numerous factors influence the frequency and quality of non-GAAP earnings disclosures, but the expected association between EPU and non-GAAP reporting is unclear. On the one hand, greater EPU may increase investor demand for additional financial information, while on the other hand, more EPU may lead to less non-GAAP disclosure by making core or recurring earnings more difficult to predict. Additionally, greater EPU may provide increased opportunity for managers to use non-GAAP reporting to mislead investors. I document a significantly positive association, on average, between EPU and the frequency and quality of non-GAAP earnings disclosure, consistent with managers using non-GAAP disclosures to better inform investors when faced with greater EPU. Cross-sectional tests confirm that these results are stronger for firms more likely to be affected by EPU, such as government contractors. In addition, supplemental tests reveal variation across EPU components; specifically, increased tax policy uncertainty is associated with decreased quality of non-GAAP reporting for the most aggressive tax reporters. This study deepens our understanding of the economic factors driving non-GAAP reporting, a phenomenon which continues to grow more prevalent over time.
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