Zahradníček, Tomáš - In: European financial and accounting journal : EFAJ 19 (2024) 2, pp. 21-43
The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS earnings measures hold a very prominent role in...