00704nam a2200193 i 450099100435803560753620250701104621.0241212s1967 nz er 001 0 eng dBibl. Dip.le Aggr. Scienze Giuridiche - Sez. Studi GiuridiciitaSocioculturale Scseng89923Amato, Renato1777909The full circle of the travelling cuckoo /story by Renato Amato ; with a memoir of the author by Maurice ShadboltChristchurch :Whitcombe & Tombs ,1967135 p. ;22 cmShadbolt, Maurice991004358035607536Full circle of the travelling cuckoo4300115UNISALENTO02790nam 22006855 450 991102245940332120250831130159.03-032-02341-610.1007/978-3-032-02341-4(CKB)40851840500041(MiAaPQ)EBC32275464(Au-PeEL)EBL32275464(DE-He213)978-3-032-02341-4(EXLCZ)994085184050004120250831d2025 u| 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierNon-GAAP Disclosure Empirical and Institutional Perspectives under IFRS /by Edoardo Nesi1st ed. 2025.Cham :Springer Nature Switzerland :Imprint: Springer,2025.1 online resource (218 pages)Contributions to Finance and Accounting,2730-60463-032-02340-8 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.Contributions to Finance and Accounting,2730-6046AccountingFinancial statementsCorporate governanceCapital marketFinancial services industryAccountingFinancial ReportingFinancial AccountingCorporate GovernanceCapital MarketsFinancial ServicesAccounting.Financial statements.Corporate governance.Capital market.Financial services industry.Accounting.Financial Reporting.Financial Accounting.Corporate Governance.Capital Markets.Financial Services.657Nesi Edoardo476085MiAaPQMiAaPQMiAaPQBOOK9911022459403321Non-GAAP Disclosure4431516UNINA