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...

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Библиографическая информация
Другие авторы: Moscariello, Nicola, Pizzo, Michele
Формат: Электронная книга
Язык:English
Публикация: Newcastle upon Tyne, UK Cambridge Scholars Publishing, 2020.
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Online-ссылка:EBSCOhost
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