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Ervin L. Black

Brigham Young University

40

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CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure

2021 Journal of Accounting, Auditing & Finance
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Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

2021 Management Science
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Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement

2021 Journal of Business Ethics
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The Use of Non-GAAP EPS for Compensation Contracting and Financial Reporting

2020
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Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

2020
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The Use of Non-GAAP Performance Metrics for Compensation Contracting and Financial Reporting

2018
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Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?

2017 Journal of Accounting, Auditing & Finance
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The Relation Between Earnings Management and Non‐GAAP Reporting

2017 Contemporary Accounting Research
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The Influence of Manager-Analyst Interactions on Street Earnings: Evidence from Conference Calls and Excluded Analysts

2017 Social Science Research Network
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O Relato Ético das Mensurações de Desempenho Não Consideradas no GAAP

2016 Revista Contabilidade & Finanças
- Ervin L. Black
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