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Non-GAAP Disclosure

Name: Non-GAAP Disclosure
Brand: Springer
SKU: 49867845
Price: 147.67 EUR
Availability: InStock
Author: Edoardo Nesi
ISBN: 9783032023414

Empirical and Institutional Perspectives under IFRS

Edoardo Nesi

Jazyk

Angličtina

E-kniha Adobe ePub DRM

Nakladateľstvo Springer, august 2025

This book investigates the increasingly pervasive use of non-GAAP disclosure in corporate reporting,... Celý popis

Libristo kód: 49867845

358 b

147.67 €

Skladom Ihneď na stiahnutie

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.