Non-GAAP Disclosure : Empirical and Institutional Perspectives under IFRS
by
Edoardo Nesi
Book Details
Format
Hardback or Cased Book
Book Series
Contributions to Finance and Accounting
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
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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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