Mertens, G.M.H.

earning management analyst forecast non-gaap company market accounting ahold measure board earnings management table result dutch share investor value media attention shareholder sample report listing model media industry period number study information proposal effect governance attention stock journal release regression meeting press non-gaap measures gaap earnings manager research management board return non-gaap earnings evidence *** benchmark right regulation industry valuation netherland quarter change regime member price percent fi rms level nancial percentage control earnings benchmarks performance variable valuation press releases voting equity 0.000 disclosure error exchange accrual acquisition dummy voting rights