The information content of alternative performance measures in the European context

The discretionary nature of alternative performance measures raises the question of their information content, particularly in the European Union where, unlike the United States, there is no specific regulation but only a recommendation without coercive power. Based on hand-collected data in press r...

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Detalles Bibliográficos

Principais autores:	Lenormand, Gaelle, Nguyen, Hoang, Touchais, Lionel
Formato:	Artigo
Idioma:	Inglês
Publicado:	Association FCS 2023
Assuntos:	contenu informationnel indicateurs alternatifs de performance seuils de résultats comptables résultat non-GAAP informativeness alternative performance measures accounting earnings benchmarks non-GAAP earnings
Acceso en liña:	https://doi.org/10.4000/fcs.11436 https://hdl.handle.net/20.500.13089/vs0u https://journals.openedition.org/fcs/11436
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