Page 221 - 34-1

NTU Management Review Vol. 34 No. 1 Apr. 2024

j.jacceco.2019.101246
U.S. Securities and Exchange Commission. 2002. Proposed rule: Conditions for use of
non-GAAP financial measures. https://www.sec.gov/rules/proposed/33-8145.
htm. Accessed Feb. 16, 2021.

________. 2008. Final report of the advisory committee on improvements to financial re-
porting to the United States Securities and Exchange Commission. http://www.
sec.gov/about/offices/oca/acifr/acifr-finalreport.pdf. Accessed Feb. 16, 2021.
________. 2009. Certificate of excellence in accountability reporting. http://www.sec.gov/
about/secpar/secpar2009.pdf. Accessed Feb. 16, 2021.

________ . 2019. Filing Review Process. https://www.sec.gov/divisions/corpfin/
cffilingreview. Accessed Feb. 16, 2021.
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
White, M. 2015. Keynote address at the 2015 AICPA national conference: “Maintaining

high quality, reliable financial reporting: A shared and weighty responsibility”.
https://www.sec.gov/news/speech/keynote-2015-aicpa-white. Accessed Feb. 16,
2021.
________. 2016. Keynote address, international corporate governance network annual
conference: Focusing the lens of disclosure to set the path forward on board
diversity, non-GAAP, and sustainability. https://www.sec.gov/news/speech/

chair-white-icgn-speech. Accessed Feb. 16, 2021.
Yip, R. W., and Young, D. 2012. Does mandatory IFRS adoption improve informa-
tion comparability?. The Accounting Review, 87 (5): 1767-1789. https://doi.
org/10.2308/accr-50192
Young, S., and Zeng, Y. 2015. Accounting comparability and the accuracy of peer-based
valuation models. The Accounting Review, 90 (6): 2571-2601. https://doi.

org/10.2308/accr-51053

213