Page 226 - 34-1

The Effect of SEC’s Comment Letters on the Comparability of Non-GAAP Earnings

Author Biography
Ting-Wei Yen
Ting-Wei Yen is an auditor in the Deloitte & Touche.

*Sheng-Yi Lo
Sheng-Yi Lo is an Assistant Professor in Department of Finance, National Sun Yat-
sen University. His research interest is the voluntary disclosure of non-GAAP earnings.

Chi-Chun Liu
Chi-Chun Liu is a Professor in the Department of Accounting, National Taiwan
University. His research expertise is financial accounting and sustainability.

Lin-Hui Yu
Lin-Hui Yu is an Associate Professor in the Department of Accounting, National Tai-
wan University. Her research expertise is financial accounting and capital marketing.

*E-mail: sylo@mail.nsysu.edu.tw
Authors gratefully acknowledge helpful comments from the editors and anonymous reviewers. We also
thanks the assistance and help from the Assistant Professor Han-Chung Chen (National Taipei University)
本文榮獲財團法人宋作楠先生紀念教育基金會一零八年度碩士論文獎，作者們感謝財團法人宋作
楠先生紀念教育基金會及匿名評審人之寶貴意見。

218