Koning, M.; Mertens, G.M.H.; Roosenboom, P.G.J. - Erasmus Research Institute of Management (ERIM), ERIM … - 2007
The practice of reporting earnings measures that deviate from generally accepted accounting principles (non-GAAP measures) has received negative attention in the media. Regulators argue in favour of reporting GAAP earnings measures and utter their concerns that investors may be misled by the use...