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Reporting Non-GAAP Financial Measures
Language: en
Pages: 420
Authors: Nicola Moscariello
Categories: Business & Economics
Type: BOOK - Published: 2019-11-25 - Publisher: Cambridge Scholars Publishing

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The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has
Reporting Non-GAAP Financial Measures
Language: en
Pages:
Authors: Nicola Moscariello
Categories:
Type: BOOK - Published: 2021-08 - Publisher:

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The use of alternative performance indicators (APMs) (also known as 'Non-GAAP' earnings) is a widespread phenomenon, and the increased reliance on APMs has rece
Small Cap Financial Reporting
Language: en
Pages:
Authors: Linda Campbell
Categories:
Type: BOOK - Published: 2017 - Publisher:

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This study examines the determinants of emphasis on non-GAAP disclosures in the earnings announcements of small cap companies. Two proxies of non-GAAP informati
The RISE and RISE of NON-GAAP DISCLOSURE
Language: en
Pages:
Authors: Jeff Coulton
Categories:
Type: BOOK - Published: 2016-11-24 - Publisher:

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The Pitfalls of Non-GAAP Metrics
Language: en
Pages: 7
Authors: H. David Sherman
Categories: Accounting
Type: BOOK - Published: 2017 - Publisher:

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For decades, companies have used custom metrics that don't conform to generally accepted accounting principles (GAAP) or international financial reporting stand