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

Von:

Nesi, Edoardo [VerfasserIn]

Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: Contributions to Finance and AccountingVerlag: Cham : Springer Nature Switzerland, 2025Verlag: Cham : Imprint: Springer, 2025Beschreibung: 1 Online-Ressource (XXII, 144 p. 7 illus.)ISBN:

9783032023414

Weitere Titel:

Non-Generally Accepted Accounting Principles International Financial Reporting Standards

657 23

DOI: DOI: 10.1007/978-3-032-02341-4Online-Ressourcen:

Zugang im Netz des KIT

Zusammenfassung: 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.Zusammenfassung: 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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