The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry
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DOI: 10.1016/j.intaccaudtax.2020.100334
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- Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
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More about this item
Keywords
Non-GAAP financial measures; Adjusted financial measures; Institutions; Culture;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
Statistics
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