Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Non-GAAP Disclosure: Empirical and Institutional Perspectives Under Ifrs

Non-GAAP Disclosure: Empirical and Institutional Perspectives Under Ifrs

Nesi, Edoardo

Hardcover

Series: Contributions to Finance and Accounting

AccountingBusiness General

ISBN10: 3032023408
ISBN13: 9783032023407
Publisher: Springer
Published: Aug 31 2025
Pages: 144
Weight: 0.91
Height: 0.44 Width: 6.14 Depth: 9.21
Language: English
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.

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