Contributions to Finance and Accounting: Empirical and Institutional Perspectives under IFRS

Nesi, Edoardo

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.

Details

Published by: Springer

Publication Date: 2025-08-31

Format: Hardcover

ISBN-13: 9783032023407

DOI: 10.1007/978-3-032-02341-4

Dimensions: 235cm x155cm

Pages: 144