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Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality

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  • Dinithi Ranasinghe
  • Luisa A. Unda
  • Sue Wright

Abstract

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.

Suggested Citation

  • Dinithi Ranasinghe & Luisa A. Unda & Sue Wright, 2024. "Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality," European Accounting Review, Taylor & Francis Journals, vol. 33(3), pages 713-739, May.
    • Handle: RePEc:taf:euract:v:33:y:2024:i:3:p:713-739
    DOI: 10.1080/09638180.2022.2116065
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