Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality

Dinithi Ranasinghe, Luisa A. Unda and Sue Wright

European Accounting Review, 2024, vol. 33, issue 3, 713-739

Abstract: We examine whether board gender diversity promotes high-quality non-GAAP disclosures. Specifically, we use two recently-developed measures that capture key characteristics of financial reporting quality, namely consistency and comparability in non-GAAP reporting. We find that gender-diverse boards are more effective at ensuring both consistency and comparability of non-GAAP earnings disclosures. Our results will help investors to understand the information communicated by non-GAAP reporting. They also will guide standard-setters and regulators as they determine standards and guidelines that lead to better outcomes for investors.

Date: 2024
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DOI: 10.1080/09638180.2022.2116065

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