Ryan Guggenmos works to expand our understanding of how individuals make financial decisions. In this paper, co-authored with Kristina Rennekamp, Guggenmos examines the near-ubiquitous use of the non-GAAP metrics, and how the increased regulatory scrutiny of these measures seems to affect the aggressiveness of GAAP use. “If cracking down on these non-GAAP measures leads more aggressive GAAP reporting, these trade-offs should be considered when deciding how much scrutiny to apply.”