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Reporting Non-GAAP Financial Measures
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Abstract
The voluntary disclosure of alternative performance measures (APMs)
(also known as ‘non-GAAP’, ‘adjusted’, ‘pro-forma’ or ‘street’ earnings)
to supplement financial results based on the generally accepted accounting
principles is a widespread phenomenon, showing an increasing trend over
time and an ever-higher discrepancy with their GAAP equivalents.
Acknowledgements
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Keywords
non-GAAP,Alternative performance measures
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
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