Typology of non-GAAP results disclosure strategies in France: A multifactorial approach
Type de matériel :
TexteLangue : français Détails de publication : 2022.
Sujet(s) : Ressources en ligne : Abrégé : Non-GAAP results (results that do not comply with accounting standards) are now a major component of companies’ voluntary communication. Despite the large body of literature on the subject, there is very little work that exhaustively documents how these indicators are communicated. The objective of this article is therefore to draw up a typology of non-GAAP results disclosure strategies adopted in France. A multiple correspondence analysis (MCA) conducted on a sample of 512 firm-years between 2011 and 2017 allowed us to highlight four main types of strategies: (i) “aggressive” strategies, (ii) “proactive” strategies, (iii) “conventional” strategies, and (iv) “standardized” strategies.
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Non-GAAP results (results that do not comply with accounting standards) are now a major component of companies’ voluntary communication. Despite the large body of literature on the subject, there is very little work that exhaustively documents how these indicators are communicated. The objective of this article is therefore to draw up a typology of non-GAAP results disclosure strategies adopted in France. A multiple correspondence analysis (MCA) conducted on a sample of 512 firm-years between 2011 and 2017 allowed us to highlight four main types of strategies: (i) “aggressive” strategies, (ii) “proactive” strategies, (iii) “conventional” strategies, and (iv) “standardized” strategies.
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