* Firm and time identifiers:
cik = CIK identifier
fdate = SEC 8-K filing date

* Perl text-search outcome:
textsearch_stage2 = indicator variable set equal to 1 if second-stage Perl text-search identifies non-GAAP keywords/phrases, 0 otherwise

* Hand-collected non-GAAP earnings disclosure variables:
eps_dil_ng = non-GAAP diluted EPS
ni_ng = non-GAAP earnings in $mln
ng = indicator variable set equal to 1 if non-GAAP earnings number identified in press release, 0 otherwise
exclude_comp = indicator variable set equal to 1 if stock-based compensation expense excluded, 0 otherwise
exclude_amort = indicator variable set equal to 1 if intangible amortization expense excluded, 0 otherwise

* Hand-collected non-GAAP earnings disclosure variables for GAAP-profitable firms:
eps_dil_ng_p = non-GAAP diluted EPS
ni_ng_p = non-GAAP earnings in $mln 
ng_p =  indicator variable set equal to 1 if non-GAAP earnings number identified in press release, 0 otherwise
exclude_comp_p = indicator variable set equal to 1 if stock-based compensation expense excluded, 0 otherwise
exclude_amort_p = indicator variable set equal to 1 if intangible amortization expense excluded, 0 otherwise
