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The disclosure of Non-GAAP performance measures and the adoption of IFRS : evidence from Japanese firms' experience
Shibasaki, Yuta; Toyokura, Chikara - 2019
Persistent link: https://www.econbiz.de/10013454059
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Firm valuation in continuous time
Kronimus, André - 2003
Persistent link: https://www.econbiz.de/10002538860
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Ordinale Nutzentheorie
Tutić, Andreas - In: Wirtschaftswissenschaftliches Studium : WiSt ; … 43 (2014) 12, pp. 676-678
Persistent link: https://www.econbiz.de/10010441810
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Alternative performance measures: A structured literature review of research in academic and professional journals
Herr, Sascha B.; Lorson, Peter; Pilhofer, Jochen - In: Schmalenbach Journal of Business Research (SBUR) 74 (2022) 3, pp. 389-451
For more than two decades, the reporting of so-called 'alternative performance measures' (APMs) has been a common phenomenon in external financial reporting. APMs are voluntarily disclosed and generally unaudited performance measures. Typically, APMs modify earnings measures calculated in...
Persistent link: https://www.econbiz.de/10014495360
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The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - In: Journal of management & governance 25 (2021) 3, pp. 655-684
Persistent link: https://www.econbiz.de/10012618552
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Industry competition and non-GAAP disclosures
Isidro, Helena; Marques, Ana - In: Accounting and business research 51 (2021) 2, pp. 156-184
Persistent link: https://www.econbiz.de/10012483748
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Alternative performance measures : determinants of disclosure quality : evidence from germany
Jana, Stephanie; McMeeking, Kevin - In: Accounting in Europe 18 (2021) 1, pp. 102-142
Persistent link: https://www.econbiz.de/10012497270
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Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
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Essays on the usefulness of non-GAAP earnings
Thielemann, Felix - 2019
Die freiwillige Publizität sogenannter Alternativer Performance Kennzahlen (APKs) wird fortlaufend kontrovers diskutiert. Gegenstand der Diskussion ist der mögliche Missbrauch von APKs aufgrund der Tatsache, dass diese relativ zu den nach gängigen Rechnungslegungsvorschriften (GAAP) fest...
Persistent link: https://www.econbiz.de/10012193516
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Pro Forma-Ergebnisse im Value Reporting von DAX und MDAX : Änderungsbedarfe durch die neuen ESMA-Leitlinien zu Alternativen Leistungskennzahlen?
Ruhwedel, Franca; Hemmersbach, Pascal; Mosch, Philipp - In: Controlling : Zeitschrift für erfolgsorientierte … 29 (2017) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10011791858