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Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS / by Edoardo Nesi

By: Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Contributions to Finance and AccountingPublisher: Cham : Springer Nature Switzerland, 2025Publisher: Cham : Imprint: Springer, 2025Description: 1 Online-Ressource (XXII, 144 p. 7 illus.)ISBN:
  • 9783032023414
Other title:
  • Non-Generally Accepted Accounting Principles International Financial Reporting Standards
Subject(s): Additional physical formats: 9783032023407 | 9783032023421 | 9783032023438 | Erscheint auch als: 9783032023407 Druck-Ausgabe | Erscheint auch als: 9783032023421 Druck-Ausgabe | Erscheint auch als: 9783032023438 Druck-AusgabeDDC classification:
  • 657 23
DOI: DOI: 10.1007/978-3-032-02341-4Online resources: Summary: Chapter 1. Non-GAAP Performance Indicators -- Chapter 2. Motivations of Non-GAAP Disclosure -- Chapter 3. Control Mechanisms on Non-GAAP Disclosure -- Chapter 4. Standardization of Non-GAAP Disclosure.Summary: This book investigates the increasingly pervasive use of non-GAAP disclosure in corporate reporting, with a particular focus on the European context under IFRS. It explores both empirical and institutional dimensions, reviewing two decades of academic debate and evaluating recent and upcoming regulatory changes. The book includes a definitional review, an investigation of the most-used non-GAAP measures in Europe, an exploratory multi-country empirical analysis of the informativeness of non-GAAP earnings, and an assessment of compliance with ESMA guidelines.PPN: PPN: 1935150383Package identifier: Produktsigel: ZDB-2-SEB | ZDB-2-BUM | ZDB-2-SXBM
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