{"id":"W2109816150","doi":"10.1506/wbf9-y69x-l4dx-jmv1","title":"The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*","year":2004,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":692,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Bankruptcy; Accounting; Earnings; Business; Revenue; Sample (material); Core (optical fiber); Actuarial science; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08016090229231608,"score_gpt":0.3411990235057395,"score_spread":0.2610381212134234,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}