Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

• Dirk E. Black

  Corresponding Author

  Dirk E. Black

  [email protected]

  https://orcid.org/0000-0002-7840-0421

  School of Accountancy, University of Nebraska-Lincoln, Lincoln, Nebraska 68588;

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• Ervin L. Black

  Corresponding Author

  Ervin L. Black

  [email protected]

  https://orcid.org/0000-0001-9948-3599

  Steed School of Accounting, University of Oklahoma, Norman, Oklahoma 73019;

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• Theodore E. Christensen

  Corresponding Author

  Theodore E. Christensen

  [email protected]

  https://orcid.org/0000-0002-7539-5137

  Tull School of Accounting, University of Georgia, Athens, Georgia 30605;

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• Kurt H. Gee

  Corresponding Author

  Kurt H. Gee

  [email protected]

  https://orcid.org/0000-0003-2183-121X

  Smeal College of Business, Pennsylvania State University, University Park, Pennsylvania 16802

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