Journal of financial reporting & accounting· 2026Q1
Show more earnings, pay less dividends? Evidence from non-GAAP disclosures
- 0citations
- Q1SCImago
- 2026year
Short summary
Firms disclosing non-GAAP earnings pay 14% lower regular dividends and are less likely to initiate or increase them, according to an analysis of 54,482 US firm-year observations (2004-2021).
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