Non-GAAP earnings quality in firms with data breach incident

PurposeAfter the massive data breach incident in 2017, Equifax voluntarily disclosed non-GAAP earnings that beat earnings targets by eliminating breach-related charges and used non-GAAP metrics to determine its executives' compensations. However, it is unclear whether its non-GAAP earnings excl...

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Veröffentlicht in:	Asian review of accounting 2021-08, Vol.29 (3), p.383-398
Hauptverfasser:	Nie, Dongfang, Xu, Chunhao
Format:	Artikel
Sprache:	eng
Schlagworte:	Cash flow Compensation plans Costs Cybersecurity Data integrity Disclosure Earnings per share Executive compensation Executives Hypotheses Information systems Literature reviews Personal information Profits Stock prices
Online-Zugang:	Volltext
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