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Non-GAAP disclosureempirical and institutional perspectives under IFRS /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Non-GAAP disclosureby Edoardo Nesi.
其他題名:	empirical and institutional perspectives under IFRS /
作者:	Nesi, Edoardo.
出版者:	Cham :Springer Nature Switzerland :2025.
面頁冊數:	xxii, 144 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Corporation reports.
電子資源:	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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