Koning, M.

earning non-gaap measure media attention media company accounting attention model analyst forecast non-gaap measures gaap earnings investor result non-gaap earnings regulation report release information sample press fi rms nancial period effect market study signi non-gaap earnings measures table nongaap change dutch non-gaap information regression press releases signi ficant analyst forecasts ficant number behaviour dispersion earnings measures practice disclosure adoption dummy evidence earnings measure research quarter statement alternative earnings measures sydney m e regulator ue nongaap quality country frequency newspaper goodwill panel fi ndings earnings releases earnings press releases ue gaap environment coverage error speci exclusion fi nancial abacu article alternative non-gaap earnings measure ogaap accounting standards netherland