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Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS

Book Details

Format Hardback
ISBN-10 3032023408
ISBN-13 9783032023407
Publisher Springer Nature Switzerland AG
Imprint Springer Nature Switzerland AG
Country of Manufacture GB
Country of Publication GB
Publication Date Aug 31st, 2025
Print length 144 Pages
KSh 19,800.00
Currently unavailable 0 in stock

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The book includes a definitional review, an investigation of the most-used non-GAAP measures in Europe, an exploratory multi-country empirical analysis of the informativeness of non-GAAP earnings, and an assessment of compliance with ESMA guidelines.
This book investigates the increasingly pervasive use of non-GAAP disclosure in corporate reporting, with a particular focus on the European context under IFRS. It explores both empirical and institutional dimensions, reviewing two decades of academic debate and evaluating recent and upcoming regulatory changes. The book includes a definitional review, an investigation of the most-used non-GAAP measures in Europe, an exploratory multi-country empirical analysis of the informativeness of non-GAAP earnings, and an assessment of compliance with ESMA guidelines.

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