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Regional Social Capital and Non-GAAP Earnings Disclosure
We investigate whether regional social capital is associated with a company’s discretionary disclosures of non-GAAP earnings. The US county level social capital is used to capture the informal supe...
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Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
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