Reporting Non-GAAP Financial Measures A Theoretical and Empirical Analysis in Europe
The use of alternative performance indicators (APMs) (also known as 'Non-GAAP' earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these 'tailored' earnings and o...
| Другие авторы: | , |
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| Формат: | Электронная книга |
| Язык: | English |
| Публикация: |
Newcastle upon Tyne, UK
Cambridge Scholars Publishing,
2020.
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| Предметы: | |
| Online-ссылка: | EBSCOhost Перейти в каталог НБ ТГУ |
| LEADER | 02048cam a2200385Ki 4500 | ||
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| 001 | koha001014291 | ||
| 003 | OCoLC | ||
| 005 | 20250222070029.0 | ||
| 006 | m d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 200201s2020 enk ob 000 0 eng d | ||
| 035 | |a koha001014291 | ||
| 040 | |a EBLCP |b eng |e rda |c EBLCP |d N$T |d YDXIT | ||
| 020 | |a 1527543978 | ||
| 020 | |a 9781527543973 |q (electronic bk.) | ||
| 050 | 4 | |a HG4521 |b .R47 2020 | |
| 082 | 0 | 4 | |a 332.678 |2 23 |
| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Reporting Non-GAAP Financial Measures |b A Theoretical and Empirical Analysis in Europe |c Edited by Nicola Moscariello and Michele Pizzo. |
| 264 | 1 | |a Newcastle upon Tyne, UK |b Cambridge Scholars Publishing, |c 2020. | |
| 300 | |a 1 online resource (417 pages) | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | |a The use of alternative performance indicators (APMs) (also known as 'Non-GAAP' earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these 'tailored' earnings and on the economic reasons behind them. On one hand, APMs might reflect managers' attempt to offer useful information to predict companies' future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial res. | ||
| 588 | |a Description based on online resource; title from digital title page (viewed on March 03, 2020). | ||
| 653 | 0 | |a Economic indicators. | |
| 653 | 0 | |a Economic forecasting |z Europe. | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 655 | 4 | |a Electronic books. |9 899821 | |
| 700 | 1 | |a Moscariello, Nicola, |9 913432 | |
| 700 | 1 | |a Pizzo, Michele, |9 913433 | |
| 856 | 4 | 0 | |3 EBSCOhost |u https://www.lib.tsu.ru/limit/2023/EBSCO/2329687.pdf |
| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1014291 | ||
| 910 | |a EBSCO eBooks | ||
| 999 | |c 1014291 |d 1014291 | ||
| 039 | |||