?

Details
Table Card RUSMARC
Title: Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe
Other creators: Moscariello Nicola; Pizzo Michele
Collection: Электронные книги зарубежных издательств; Общая коллекция
Subjects: Economic indicators.; Economic forecasting; EBSCO eBooks
Document type: Other
File type: PDF
Language: English
Rights: Доступ по паролю из сети Интернет (чтение, печать, копирование)
Record key: on1132427584

Allowed Actions: –

Action 'Read' will be available if you login or access site from another network Action 'Download' will be available if you login or access site from another network

Group: Anonymous

Network: Internet

Annotation

The use of alternative performance indicators (APMs) (also known as 'Non-GAAP' earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these 'tailored' earnings and on the economic reasons behind them. On one hand, APMs might reflect managers' attempt to offer useful information to predict companies' future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial res.

Document access rights

Network User group Action
ILC SPbPU Local Network All Read Print Download
Internet Authorized users SPbPU Read Print Download
-> Internet Anonymous

Table of Contents

  • Table of Contents
  • Introduction
  • Part I
  • Chapter 1
  • Chapter 2
  • Chapter 3
  • Part II
  • Chapter 4
  • Chapter 5
  • Chapter 6
  • Part III
  • Chapter 7
  • Chapter 8
  • Chapter 9
  • Part IV
  • Section A
  • Essay 1
  • Essay 2
  • Essay 3
  • Essay 4
  • Essay 5
  • Section B
  • Essay 6
  • Essay 7

Usage statistics

stat Access count: 0
Last 30 days: 0
Detailed usage statistics