Non-gaap disclosure: empirical and institutional perspectives under ifrs
Auteur :
Nesi, Edoardo
Éditeur :
Springer Nature Switzerland AG
ISBN :
9783032023407
Date de publication :
31 août 2025
Dimensions :
23,5 x 15,5 cm
Langue :
Anglais
Pays d'origine :
Suisse
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.