Non-GAAP earnings: International overview and suggestions for future research

Research output: Contribution to journalLiterature reviewpeer-review

7 Citations (Scopus)
283 Downloads (Pure)

Abstract

This paper shows how non-generally accepted accounting principles (GAAP) earnings have been found to be more informative than GAAP earnings in several scenarios like countries where non-GAAP disclosures are compulsory and countries where these disclosures are voluntary but regulated.
Original languageEnglish
Pages (from-to)318-335
JournalMeditari Accountancy Research
Volume25
Issue number3
DOIs
Publication statusPublished - 2017

Cite this