We use a novel data set to examine the across-time consistency and across-firm comparability of firms’ non-GAAP earnings disclosures. Given widespread concern about non-GAAP reporting among regulators, standard setters, the investor community, and academics, our investigation provides timely...

Cover -- Title Page -- Copyright -- Contents -- Introduction -- A. Scope of Book -- B. Definitions and Origins -- 1. U.S. GAAP Synopsis -- 2. IFRS Synopsis -- Chapter 1 Recognizing Intangible Assets -- A. Introduction and Background -- B. Recognizing Intangible Assets under IFRS -- 1....