ORCID Profile
0000-0002-1302-6248
Current Organisation
Bond University
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Publisher: Emerald
Date: 02-06-2023
Abstract: It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting. This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research. The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies. This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.
Publisher: SAGE Publications
Date: 24-05-2013
Abstract: This article explores the relationship between the usage of an external accountant and family firm sales growth and survival. Using a longitudinal panel of Australian small and medium sized family enterprises, we find that external accountants have a positive impact on sales growth and survival. We also find that the degree to which the accountant is acquainted with the family and the firm’s needs, which we term as embeddedness, moderates these positive outcomes. Furthermore, we find that appropriate strategic planning processes are necessary to maximize the sales growth benefit however, these processes are not necessary to gain the survival benefit.
Publisher: Elsevier BV
Date: 03-2022
Publisher: Elsevier BV
Date: 09-2019
Publisher: Elsevier BV
Date: 11-2019
Publisher: Wiley
Date: 06-2013
Publisher: Informa UK Limited
Date: 22-12-2017
Publisher: Wiley
Date: 27-04-2023
DOI: 10.1111/ACFI.13098
Abstract: Literature suggests investors react to the presence, presentation and prominence of non‐GAAP earnings disclosures. We extend this literature by considering the purpose of non‐GAAP earnings disclosures and their effect on investors' judgements and decisions. We find when non‐GAAP earnings are used to determine executive compensation, investors assign a higher evaluation of financial performance and invest more capital. Consistent with attribution theory, our mediation model finds that using non‐GAAP earnings to remunerate executives strengthens the informative perception of non‐GAAP earnings disclosures, influencing their evaluation and investment decision. Contrary to prior literature, we find investors intentionally rely on non‐GAAP earnings in decision‐making.
Publisher: Elsevier BV
Date: 09-2019
Publisher: Elsevier BV
Date: 12-2020
Publisher: Springer Science and Business Media LLC
Date: 06-10-2021
Publisher: Springer Science and Business Media LLC
Date: 23-12-2014
Publisher: Emerald
Date: 16-11-2022
DOI: 10.1108/JFBM-06-2022-0076
Abstract: Scholars and practitioners agree that governance practices are at the core of what differentiates family firms from other forms of business. Yet, there is a lack of consensus in the extant literature about how and the extent to which family governance affects firm performance. This study aims to address the matter by taking a more comprehensive unified systems perspective to explore the pathways through which variations in family governance mechanisms simultaneously affect both the business and the family system. This study utilises a global dataset sourced from a survey and structural equation modelling to empirically measure several intermediate and final outcomes of family governance. This study finds that the use of family protocols, as well as formal and informal meetings, have positive effects on the functioning of the family, whereas family involvement in the top management team diminishes the firm's competitive advantage. In turn, this study demonstrates that both family functioning and competitive advantage are positively related to firm performance. By taking into consideration the complexity of the family and business systems, and measuring their interlinkages, this study advances knowledge by providing a more complete picture of the family governance/firm performance relationship.
No related grants have been discovered for Tim Hasso.