Consequences of the Financial Markets Authority Guidelines on the Relevance of Non-GAAP Earnings
In this paper, we investigate the consequences of the FMA guidelines on the relevance of non-GAAP earnings (NGE). These guidelines require firms NGE to conform to a certain code of practice to improve transparency and comparability. From our sample of 441 NGEs disclosed over the period 2011-2017, we...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Association FCS
2024
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| Acesso em linha: | https://doi.org/10.4000/fcs.11942 https://hdl.handle.net/20.500.13089/w7sk https://journals.openedition.org/fcs/11942 |
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