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This article analyzes non‐GAAP, pro forma earnings metrics of large German publicly traded companies to better understand their usage and relevance in practice. We base our analysis on a hand collected data set compiled from annual reports. Almost all companies in our data set use pro forma...
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Vorgaben wie Basel II und III. Daher greift das vorliegende Buch zunächst die Unternehmensbewertung als ein zentrales Thema auf …
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