Non‐GAAP reporting: Evidence from academia and current practice
Non‐GAAP reporting: Evidence from academia and current practice
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Publisher
Oxford: Blackwell Publishing Ltd
Journal title
Language
English
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Publisher
Oxford: Blackwell Publishing Ltd
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Contents
The number of firms reporting earnings on a non‐GAAP basis has increased dramatically over the last decade, and non‐GAAP reporting is now commonplace in capital markets. This proliferation of non‐GAAP reporting has renewed both regulators’ and standard setters’ interests in these alternative performance metrics. For example, the SEC, FASB, and IASB...
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Full title
Non‐GAAP reporting: Evidence from academia and current practice
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TN_cdi_proquest_journals_2025313267
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2025313267
Other Identifiers
ISSN
0306-686X
E-ISSN
1468-5957
DOI
10.1111/jbfa.12298
