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CEO skills and non-GAAP disclosure decisions

João Victor Joaquim dos Santos & Helena Isidro

The European Accounting Review2026https://doi.org/10.1080/09638180.2026.2614689article
AJG 3ABDC A*
Weight
0.50

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https://doi.org/https://doi.org/10.1080/09638180.2026.2614689

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@article{joão2026,
  title        = {{CEO skills and non-GAAP disclosure decisions}},
  author       = {João Victor Joaquim dos Santos & Helena Isidro},
  journal      = {The European Accounting Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/09638180.2026.2614689},
}

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CEO skills and non-GAAP disclosure decisions

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.