Non-GAAP Disclosure
Empirical and Institutional Perspectives under IFRS
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Beschreibung
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.
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.
Offers an empirical exploration of non-GAAP earnings across multiple European countries under IFRS Addresses timely regulatory reforms including IFRS 18 and ESMA’s guidelines Combines literature synthesis, regulatory analysis, and original data collection
Autor*in
Edoardo Nesi
Themen in »Non-GAAP Disclosure«
GAAP IFRS 18 Regulation Key Performance Indicators Information Asymmetries Managerial Opportunism EPS Measures Control Mechanisms Auditing Securities Market Regulators ESMA Guidelines FASB Financial Performance Reporting