LEADER 02790nam 22006855 450 001 9911022459403321 005 20250831130159.0 010 $a3-032-02341-6 024 7 $a10.1007/978-3-032-02341-4 035 $a(CKB)40851840500041 035 $a(MiAaPQ)EBC32275464 035 $a(Au-PeEL)EBL32275464 035 $a(DE-He213)978-3-032-02341-4 035 $a(EXLCZ)9940851840500041 100 $a20250831d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aNon-GAAP Disclosure $eEmpirical and Institutional Perspectives under IFRS /$fby Edoardo Nesi 205 $a1st ed. 2025. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2025. 215 $a1 online resource (218 pages) 225 1 $aContributions to Finance and Accounting,$x2730-6046 311 08$a3-032-02340-8 327 $aChapter 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. 330 $aThis book investigates the increasingly pervasive use of non-GAAP disclosure in corporate reporting, with a particular focus on the European context under IFRS. It explores both empirical and institutional dimensions, reviewing two decades of academic debate and evaluating recent and upcoming regulatory changes. The book includes a definitional review, an investigation of the most-used non-GAAP measures in Europe, an exploratory multi-country empirical analysis of the informativeness of non-GAAP earnings, and an assessment of compliance with ESMA guidelines. 410 0$aContributions to Finance and Accounting,$x2730-6046 606 $aAccounting 606 $aFinancial statements 606 $aCorporate governance 606 $aCapital market 606 $aFinancial services industry 606 $aAccounting 606 $aFinancial Reporting 606 $aFinancial Accounting 606 $aCorporate Governance 606 $aCapital Markets 606 $aFinancial Services 615 0$aAccounting. 615 0$aFinancial statements. 615 0$aCorporate governance. 615 0$aCapital market. 615 0$aFinancial services industry. 615 14$aAccounting. 615 24$aFinancial Reporting. 615 24$aFinancial Accounting. 615 24$aCorporate Governance. 615 24$aCapital Markets. 615 24$aFinancial Services. 676 $a657 700 $aNesi$b Edoardo$0476085 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911022459403321 996 $aNon-GAAP Disclosure$94431516 997 $aUNINA