Does Non-GAAP Reporting Increase Firm Value?
Regulators may want to curtail their use, but ‘alternative numbers’ may prompt businesses to spend more on R&D.
Does Non-GAAP Reporting Increase Firm Value?Many workers in a broad spectrum of fields have encountered noncompete agreements—wherein they agree not to work for a competing company within a specified period of time after leaving their current employer—in the course of their career paths. Chicago Booth’s Jessica S. Jeffers finds that stronger enforcement of such agreements not only lowers employee turnover, it also creates an economic tradeoff: greater capital investment among existing businesses, but fewer new businesses entering the market.
Regulators may want to curtail their use, but ‘alternative numbers’ may prompt businesses to spend more on R&D.
Does Non-GAAP Reporting Increase Firm Value?A proposed greenhouse gas emissions reporting regime exempts private companies from disclosure.
Should Private Companies Report Emissions?People kept smoking after a statewide restriction, and tax revenue fell dramatically.
Why Banning Menthol Cigarettes Locally Doesn’t WorkYour Privacy
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