On the public citation graph

Ceos’ General Managerial Skills and Non-Gaap Earnings Disclosures

https://doi.org/10.2139/ssrn.5087625
0 signed · 69 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/smj.3278openalex-snapshot
A database of CEO turnover and dismissal in S&P 1500 firms, 2000–2018
inferredcites →https://doi.org/10.1002/smj.4250150305openalex-snapshot
The effects of board size and diversity on strategic change
inferredcites →https://doi.org/10.1007/s10551-006-9095-4openalex-snapshot
Misleading Disclosure of Pro Forma Earnings: An Empirical Examination
inferredcites →https://doi.org/10.1007/s11142-011-9166-3openalex-snapshot
Non-GAAP earnings and board independence
inferredcites →https://doi.org/10.1007/s11142-015-9345-8openalex-snapshot
The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
inferredcites →https://doi.org/10.1007/s11142-019-09492-1openalex-snapshot
Non-GAAP reporting following debt covenant violations
inferredcites →https://doi.org/10.1007/s11142-020-09564-7openalex-snapshot
Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment
inferredcites →https://doi.org/10.1007/s11142-021-09621-9openalex-snapshot
Can short sellers constrain aggressive non-GAAP reporting?
inferredcites →https://doi.org/10.1016/0304-405x(88)90053-0openalex-snapshot
Outside directors and CEO turnover
inferredcites →https://doi.org/10.1016/j.ibusrev.2012.04.006openalex-snapshot
Performance effects of international expansion processes: The moderating role of top management team experiences
inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.001openalex-snapshot
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2003.09.005openalex-snapshot
Financial accounting information, organizational complexity and corporate governance systems
inferredcites →https://doi.org/10.1016/j.jacceco.2014.04.001openalex-snapshot
Why have measures of earnings quality changed over time?
inferredcites →https://doi.org/10.1016/j.jacceco.2018.01.003openalex-snapshot
Analysts’ GAAP earnings forecasts and their implications for accounting research
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.002openalex-snapshot
The effect of voluntary clawback adoption on non-GAAP reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101453openalex-snapshot
Who did it matters: Executive equity compensation and financial reporting fraud
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101473openalex-snapshot
Non-GAAP Earnings and Stock Price Crash Risk
inferredcites →https://doi.org/10.1016/j.jcorpfin.2014.10.003openalex-snapshot
The dark side of CEO ability: CEO general managerial skills and cost of equity capital
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.004openalex-snapshot
The determinants of corporate board size and composition: An empirical analysis
inferredcites →https://doi.org/10.1016/j.jfineco.2012.12.005openalex-snapshot
Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?
inferredcites →https://doi.org/10.1016/j.jfineco.2013.01.001openalex-snapshot
Generalists versus specialists: Lifetime work experience and chief executive officer pay
inferredcites →https://doi.org/10.1016/j.jfineco.2014.06.002openalex-snapshot
Financial expert CEOs: CEO׳s work experience and firm׳s financial policies
inferredcites →https://doi.org/10.1016/s0165-4101(02)00075-7openalex-snapshot
Discretionary disclosure and stock-based incentives
inferredcites →https://doi.org/10.1017/s0022109015000459openalex-snapshot
Industry Expertise of Independent Directors and Board Monitoring
inferredcites →https://doi.org/10.1023/a:1024457227197openalex-snapshot
Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings”
inferredcites →https://doi.org/10.1023/a:1024472210359openalex-snapshot
The Predictive Value of Expenses Excluded from Pro Forma Earnings
inferredcites →https://doi.org/10.1023/a:1027328418571openalex-snapshot
Comparing the Value Relevance of Two Operating Income Measures
inferredcites →https://doi.org/10.1080/20430795.2015.1118917openalex-snapshot
ESG and financial performance: aggregated evidence from more than 2000 empirical studies
inferredcites →https://doi.org/10.1086/258724openalex-snapshot
Investment in Human Capital: A Theoretical Analysis
inferredcites →https://doi.org/10.1086/260866openalex-snapshot
Agency Problems and the Theory of the Firm
inferredcites →https://doi.org/10.1086/261826openalex-snapshot
Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence
inferredcites →https://doi.org/10.1086/467037openalex-snapshot
Separation of Ownership and Control
inferredcites →https://doi.org/10.1093/pan/mpr025openalex-snapshot
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1093/rfs/hhs131openalex-snapshot
Managers with and without Style: Evidence Using Exogenous Variation
inferredcites →https://doi.org/10.1111/1475-679x.00064openalex-snapshot
Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
inferredcites →https://doi.org/10.1111/1475-679x.12176openalex-snapshot
CFO Narcissism and Financial Reporting Quality
inferredcites →https://doi.org/10.1111/1475-679x.12206openalex-snapshot
Disentangling Managers’ and Analysts’ Non‐GAAP Reporting
inferredcites →https://doi.org/10.1111/1756-2171.12000openalex-snapshot
Who gets to the top? Generalists versus specialists in managerial organizations
inferredcites →https://doi.org/10.1111/1911-3846.12284openalex-snapshot
The Relation Between Earnings Management and Non‐ GAAP Reporting
inferredcites →https://doi.org/10.1111/1911-3846.12906openalex-snapshot
Managerial extraversion and corporate voluntary disclosure
inferredcites →https://doi.org/10.1111/j.1468-0335.2009.00843.xopenalex-snapshot
Individual and Corporate Social Responsibility
inferredcites →https://doi.org/10.1111/j.1468-5957.2009.02128.xopenalex-snapshot
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00427.xopenalex-snapshot
Investor Sentiment and Pro Forma Earnings Disclosures
inferredcites →https://doi.org/10.1111/j.1540-6261.1993.tb04022.xopenalex-snapshot
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb04820.xopenalex-snapshot
A Survey of Corporate Governance
inferredcites →https://doi.org/10.1111/jbfa.12298openalex-snapshot
Non-GAAP Reporting: Evidence from Academia and Current Practice
inferredcites →https://doi.org/10.1111/jbfa.12691openalex-snapshot
Generalist CEOs, management risk and internal control weaknesses
inferredcites →https://doi.org/10.1177/0148558x21989907openalex-snapshot
CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure
inferredcites →https://doi.org/10.1177/0149206311421830openalex-snapshot
Functional Top Management Team Members
inferredcites →https://doi.org/10.1287/mnsc.2014.1984openalex-snapshot
The Impact of Corporate Sustainability on Organizational Processes and Performance
inferredcites →https://doi.org/10.1506/cket-2era-nnrp-atxfopenalex-snapshot
Are Investors Misled by “Pro Forma” Earnings?*
inferredcites →https://doi.org/10.2139/ssrn.3242021openalex-snapshot
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
inferredcites →https://doi.org/10.2139/ssrn.3816623openalex-snapshot
Corporate Websites: A New Measure of Voluntary Disclosure
inferredcites →https://doi.org/10.2139/ssrn.661481openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.2139/ssrn.93988openalex-snapshot
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
inferredcites →https://doi.org/10.2308/accr-50683openalex-snapshot
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
inferredcites →https://doi.org/10.2308/accr-50885openalex-snapshot
Are CEOs and CFOs Rewarded for Disclosure Quality?
inferredcites →https://doi.org/10.2308/accr-51449openalex-snapshot
Propensity Score Matching in Accounting Research
inferredcites →https://doi.org/10.2308/accr-52554openalex-snapshot
CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes
inferredcites →https://doi.org/10.2308/accr.2004.79.3.769openalex-snapshot
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
inferredcites →https://doi.org/10.2308/accr.2008.83.1.157openalex-snapshot
SEC Scrutiny and the Evolution of Non-GAAP Reporting
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1131openalex-snapshot
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
inferredcites →https://doi.org/10.2308/tar-2017-0612openalex-snapshot
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings
inferredcites →https://doi.org/10.2308/tar-2018-0760openalex-snapshot
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
inferredcites →https://doi.org/10.26226/morressier.5f0c7d3058e581e69b05cfceopenalex-snapshot
Generalist CEOs, Management Risk and Internal Control Weaknesses.
inferredcites →https://doi.org/10.3386/w17950openalex-snapshot
The Impact of Corporate Sustainability on Organizational Processes and Performance
inferredcites →https://doi.org/10.5465/amj.2012.0469openalex-snapshot
CEO Career Variety: Effects on Firm-Level Strategic and Social Novelty
inferredcites →https://doi.org/10.5465/amr.2007.24345254openalex-snapshot
Upper Echelons Theory: An Update
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.