The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance
Claudia Arena, Simona Catuogno, Nicola Moscariello
| Year of publication: |
2021
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|---|---|
| Authors: | Arena, Claudia ; Catuogno, Simona ; Moscariello, Nicola |
| Published in: |
Journal of management & governance. - Dordrecht [u.a.] : Springer Science + Business Media B.V, ISSN 1572-963X, ZDB-ID 2016991-7. - Vol. 25.2021, 3, p. 655-684
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| Subject: | Non-GAAP measures | Alternative performance measures | Pro-forma earnings | Financial disclosure | Standard setting | Corporate Governance | Corporate governance | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | Unternehmenspublizität | Corporate disclosure | Performance-Messung | Performance measurement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10997-020-09515-z [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012618552