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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

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Hyoungseok Choo

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Jul 2026

Non‐GAAP Earnings Disclosure and Trade Credit

This study examines the effect of non‐GAAP earnings disclosure on trade credit from the buyer's perspective. Building on information asymmetry theory, this study predicts that non‐GAAP disclosure reduces financing frictions by conveying core and risk‐relevant earnings information to outside capital providers, ena...

Hyoungseok Choo · 0 citations

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