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MD&A Similarity with Local Industry Peers
(2021-05-14)
This study investigates the impact of interacted industry peer firms on management decisions regarding Management Discussion and Analysis (MD&A). Given that geographic industry clusters facilitate inter-organization ...
Non-GAAP Disclosure and Classification Shifting
(2021-05-14)
I investigate two discretionary reporting strategies used by managers to highlight core performance – non-GAAP disclosure and classification shifting. Non-GAAP disclosures represent managers’ voluntary disclosure of GAAP ...
The Effects of Supervisor Succession on Employee Attitudes and Behaviors
(2021-08-05)
For over sixty years, researchers have examined various facets of leader succession, mainly in terms of its implications for the leader and the organization. In the last fifteen years, scholars have started exploring the ...