Research Article

The association between EBITDA reconciliation quality and opportunistic disclosure

Published in: South African Journal of Accounting Research
Volume 35 , issue 2, pages: 87–110

DOI: 10.1080/10291954.2020.1817268

Author(s): Mattheus Theodorus Mey, South Africa, Christiaan Lamprecht, South Africa,

Keywords: EBITDA, information, JSE, non-GAAP, opportunistic, reconciliation,

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Abstract

Purpose: This paper investigated the potential opportunistic disclosure of ‘earnings before interest, tax, depreciation and amortisation’ (EBITDA) by analysing the association between the quality of EBITDA reconciliations and factors associated with opportunistic disclosure.

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Research Article

The association between EBITDA reconciliation quality and opportunistic disclosure

Abstract

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