Non-GAAP Measures: Governance

OUTLINE - Group Project

TITLE/TOPIC

List Assigned articles/studies

Groups Members

Section

Description

Grade

REQUIREMENTS

Consistent use of Times New Roman, size 12 font,

double spaced and normal margins, page numbers

5

Max length: 12 pages including cover, exhibits and sources

not more than 2,600 words

4

Consistently correct spelling, punctuation, grammar, non- repetition

4

turnitin originality check required (<20%)

2

Meeting deadline – April 5th, 2023

1

Introduction/Purpose

Explanation of non-gaap measures

Include a discussion of the various types,

advantages, disadvantages, motivations, etc

10

Summary of each assigned article

Provide a summary of the purpose and intent of each article/study, the methodology, source of evidence, the conclusion of the authors and your evaluation of the conclusion.

25

Additional

Research

Reference to additional studies or articles found independently

5

Connection to course topics

Discuss the impact of a company’s non-gaap reporting decisions on users of the financial statements, using the terminology and framework of the course

· Market Efficiency/Inefficiency Theory

· Information Asymmetry

· Earnings Management (Good vs Bad)

· Earnings forecasts

· Full-disclosure

· Information production

· Quality of Reporting

· Regulation, Governance

· Reference to studies cited in text

12

Conclusion

Strong conclusion

2

Proposal/Plan

Completed proposal

Discussed with professor

Met deadline for completed proposal/plan

3

1

1

TOTAL

75