Johnson, Amber; Percy, Majella; Stevenson-Clarke, Peta; … - In: Australian Accounting Review 24 (2014) 3, pp. 207-217
type="main" <p>The disclosure of non-GAAP earnings in Australian annual reports has risen steadily in recent years. These non-statutory earnings measures are generally disclosed in the unaudited section of the annual report and are not consistent with statutory profit as defined under generally...</p>