Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality
研究了董事会性别多样性是否促进高质量的非GAAP披露，发现性别多元的董事会能更有效地确保非GAAP盈利披露的一致性和可比性，对投资者、准则制定者和监管者有参考价值。
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.