Page 189 - 35-1

NTU Management Review Vol. 35 No. 1 Apr. 2025

https://doi.org/10.2308/accr.2006.81.3.501
McVay, S. E., Rodriguez-Vazquez, E. A., and Toynbee, S. M. 2024. Experience with non-
GAAP earnings and investors’ pricing of exclusions. The Accounting Review,
99 (3): 397-427. https://doi.org/10.2308/TAR-2021-0645

Nagar, V., Schoenfeld, J., and Wellman, L. 2019. The effect of economic policy
uncertainty on investor information asymmetry and management disclosures.
Journal of Accounting and Economics, 67 (1): 36-57. https://doi.org/10.1016/
j.jacceco.2018.08.011
Ng, J., Saffar, W., and Zhang, J. J. 2020. Policy uncertainty and loan loss provisions in the

banking industry. Review of Accounting Studies, 25 (2): 726-777. https://doi.
org/10.1007/s11142-019-09530-y
Pástor, L., and Veronesi, P. 2012. Uncertainty about government policy and stock prices.
The Journal of Finance, 67 (4): 1219-1264. https://doi.org/10.1111/j.1540-
6261.2012.01746.x
Roychowdhury, S. 2006. Earnings management through real activities manipulation.
Journal of Accounting and Economics, 42 (3): 335-370. https://doi.org/10.1016/

j.jacceco.2006.01.002
Srivastava, A. 2014. Why have measures of earnings quality changed over time?. Journal
of Accounting and Economics, 57 (2-3): 196-217. https://doi.org/10.1016/
j.jacceco.2014.04.001

Verrecchia, R. E. 2001. Essays on disclosure. Journal of Accounting and Economics, 32
(1-3): 97-180. https://doi.org/10.1016/S0165-4101(01)00025-8

181