The RISE and RISE of NON-GAAP DISCLOSURE
Author | : Jeff Coulton |
Publisher | : |
Total Pages | : |
Release | : 2016-11-24 |
Genre | : |
ISBN | : 9780994369734 |
Download Information Content Of Non Gaap Earnings Of Cross Listed Companies full books in PDF, epub, and Kindle. Read online free Information Content Of Non Gaap Earnings Of Cross Listed Companies ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Jeff Coulton |
Publisher | : |
Total Pages | : |
Release | : 2016-11-24 |
Genre | : |
ISBN | : 9780994369734 |
Author | : Nicola Moscariello |
Publisher | : Cambridge Scholars Publishing |
Total Pages | : 420 |
Release | : 2019-11-25 |
Genre | : Business & Economics |
ISBN | : 1527543978 |
The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.
Author | : Baruch Lev |
Publisher | : John Wiley & Sons |
Total Pages | : 268 |
Release | : 2016-06-14 |
Genre | : Business & Economics |
ISBN | : 1119191084 |
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author | : Malek El Diri |
Publisher | : Springer |
Total Pages | : 120 |
Release | : 2017-08-20 |
Genre | : Business & Economics |
ISBN | : 3319626868 |
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Author | : Dongwei Su |
Publisher | : World Scientific |
Total Pages | : 454 |
Release | : 2003-01-07 |
Genre | : Business & Economics |
ISBN | : 9814491799 |
The exponential growth of China's stock markets in the past decade has attracted global attention from academics and practitioners. The practitioner's interest in Chinese markets stems from corporations; investors and financial institutions foresee substantial benefits from investing in China in the long run. However, the academic literature on the development of securities markets and reform of state enterprises in China is still in its infancy and fragmented. This handbook aims to bridge that gap by presenting a wide spectrum of research in the forefront of financial applications. It integrates theory and practice with state-of-the-art statistical techniques and provides numerous insights into the main challenges confronting Chinese markets in the new millennium.
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment |
Publisher | : |
Total Pages | : 168 |
Release | : 2010 |
Genre | : Accounting |
ISBN | : |
Author | : Maureen O'Hara |
Publisher | : John Wiley & Sons |
Total Pages | : 310 |
Release | : 1998-03-06 |
Genre | : Business & Economics |
ISBN | : 0631207619 |
Written by one of the leading authorities in market microstructure research, this book provides a comprehensive guide to the theoretical work in this important area of finance.
Author | : Anne Xie |
Publisher | : Springer Science & Business Media |
Total Pages | : 464 |
Release | : 2012-01-25 |
Genre | : Technology & Engineering |
ISBN | : 3642279457 |
CSE2011 is an integrated conference concentration its focus on computer science and education. In the proceeding, you can learn much more knowledge about computer science and education of researchers from all around the world. The main role of the proceeding is to be used as an exchange pillar for researchers who are working in the mentioned fields. In order to meet the high quality of Springer, AISC series, the organization committee has made their efforts to do the following things. Firstly, poor quality paper has been refused after reviewing course by anonymous referee experts. Secondly, periodically review meetings have been held around the reviewers about five times for exchanging reviewing suggestions. Finally, the conference organizers had several preliminary sessions before the conference. Through efforts of different people and departments, the conference will be successful and fruitful.
Author | : Clare B. Roberts |
Publisher | : Edward Elgar Publishing |
Total Pages | : 616 |
Release | : 2004 |
Genre | : Business & Economics |
ISBN | : |
This volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations. The book consists of up-to-date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as segment reporting, disclosure standards, financial reporting and stock markets. The final part deals with the reporting practices of individual companies over time. This insightful volume will be of value to researchers and practitioners alike.