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Non-GAAP disclosureempirical and institutional perspectives under IFRS /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Non-GAAP disclosureby Edoardo Nesi.
Reminder of title:	empirical and institutional perspectives under IFRS /
Author:	Nesi, Edoardo.
Published:	Cham :Springer Nature Switzerland :2025.
Description:	xxii, 144 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Corporation reports.
Online resource:	https://doi.org/10.1007/978-3-032-02341-4
ISBN:	9783032023414$q(electronic bk.)

Non-GAAP disclosureempirical and institutional perspectives under IFRS /
Nesi, Edoardo.

Non-GAAP disclosureempirical and institutional perspectives under IFRS /[electronic resource] :by Edoardo Nesi. - Cham :Springer Nature Switzerland :2025. - xxii, 144 p. :ill., digital ;24 cm. - Contributions to finance and accounting,2730-6046. - Contributions to finance and accounting..

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.

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.

ISBN: 9783032023414$q(electronic bk.)

Standard No.: 10.1007/978-3-032-02341-4doiSubjects--Topical Terms:

186385
Corporation reports.

LC Class. No.: HG4028.B2

Dewey Class. No.: 657.3

Non-GAAP disclosureempirical and institutional perspectives under IFRS /
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