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Non-GAAP earnings: International overview and suggestions for future research

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Abstract

This paper shows how non-generally accepted accounting principles (GAAP) earnings have been found to be more informative than GAAP earnings in several scenarios like countries where non-GAAP disclosures are compulsory and countries where these disclosures are voluntary but regulated.

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Original languageEnglish
Pages (from-to)318-335
JournalMeditari Accountancy Research
Volume25
Issue number3
DOIs
Publication statusPublished - 2017
Peer-reviewedYes

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