The number of firms reporting earnings on a non‐GAAP basis has increased dramatically
over the last decade, and non‐GAAP reporting is now commonplace in capital markets. This …

The information content of mandatory and discretionary non-GAAP earnings | Emerald Insight
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We investigate whether non‐GAAP reporting affects the audit process and thereby the
quality of the related financial statements. First, we provide evidence that auditors in …

This paper summarises the contents of a comment letter produced by a working group of 12
academics in response to the International Accounting Standards Board (IASB) Discussion …

The use of non-GAAP or adjusted financial metrics is ubiquitous among public firms and has
become increasingly common in the financial disclosures of private firms going public …

Objetivo: Esta pesquisa busca identificar quais são os tipos de ajustes adicionais com maior
magnitude realizados via divulgações da medida não-GAAP “EBITDA Ajustado” das …

Purpose: This paper investigated the potential opportunistic disclosure of 'earnings before
interest, tax, depreciation and amortisation'(EBITDA) by analysing the association between …

Purpose The purpose of this paper is to examine the possibility of South African companies
listed on the Johannesburg Stock Exchange (JSE) using adjusted earnings as a part of an …

Non‐generally accepted accounting practice (non‐GAAP) earnings provoke mixed opinions
on their usefulness. We provide evidence over a 15‐year period that captures changes to …

This paper aims to examine the impact of a firm's financial performance on the value
relevance of both GAAP and non-GAAP profitability measures in determining its value. The …