| Card | Table | RUSMARC | |
|
|
Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe / Edited by Nicola Moscariello and Michele Pizzo. — 1 online resource (417 pages) — <URL:http://elib.fa.ru/ebsco/2329687.pdf>.Record create date: 2/1/2020 Subject: Economic indicators.; Economic forecasting Collections: EBSCO 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 | ||||
|---|---|---|---|---|---|---|
| Finuniversity Local Network | All |
|
||||
| Internet | Readers |
|
||||
|
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
|
|
Access count: 0
Last 30 days: 0 Detailed usage statistics |