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

Marques, Ana (2017) Non-GAAP earnings: International overview and suggestions for future research. Meditari Accountancy Research, 25 (3). pp. 318-335. ISSN 2049-372X

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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.

Item Type: Article
Faculty \ School: Faculty of Social Sciences > Norwich Business School
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Depositing User: LivePure Connector
Date Deposited: 31 Oct 2018 11:30
Last Modified: 28 Aug 2020 23:49
URI: https://ueaeprints.uea.ac.uk/id/eprint/68715
DOI: 10.1108/MEDAR-04-2017-0140

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