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Springer Non-GAAP Disclosure: Empirical and Institutional Perspectives under IFRS (Contributions to Finance and Accounting)

Amazon

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Description

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.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
31 August 2025
Listed Since
10 July 2025

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