Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS / / by Edoardo Nesi
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| Autore: |
Nesi Edoardo
|
| Titolo: |
Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS / / by Edoardo Nesi
|
| Pubblicazione: | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025 |
| Edizione: | 1st ed. 2025. |
| Descrizione fisica: | 1 online resource (218 pages) |
| Disciplina: | 657 |
| Soggetto topico: | Accounting |
| Financial statements | |
| Corporate governance | |
| Capital market | |
| Financial services industry | |
| Financial Reporting | |
| Financial Accounting | |
| Corporate Governance | |
| Capital Markets | |
| Financial Services | |
| Nota di contenuto: | 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. |
| Sommario/riassunto: | 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. |
| Titolo autorizzato: | Non-GAAP Disclosure |
| ISBN: | 3-032-02341-6 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9911022459403321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Contributions to Finance and Accounting, . 2730-6046