RYAN D. GUGGENMOS, KRISTINA RENNEKAMP, KATHY RUPAR, SEAN WANG. 2022. “The Relationship Between Non-GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers.” Journal of Accounting Research, 60(5): 1915-1945. 引言 之前的...
所以non-GAAP采用的earnings一般是EBIT(息税前利润,earnings before interest and taxes)、EBITDA (息税折旧摊销前利润,earnings before interest, taxes, depreciation, and amortization)等经调整利润(adjusted earnings)。 如果恰当使用non-GAAP财务计量,可以向投资者提供更意义的财务信息,显示公司核心业务的经营状况。但...
关键词:GAAP利润,Non-GAAP利润,盈余持续性,价值相关性,高管薪酬重庆大学硕士学位论文英文摘要IIABSTRACTRecently,theuseofnon-GAAPearningsiscontroversialandhas 君,已阅读到文档的结尾了呢~~ 立即下载相似精选,再来一篇 qwe20076 分享于2019-12-24 10:53
而存在 Non-GAAP 与 Non-IFRS 的原因是，公司披露的财务数据被相关机构（上市地等）要求应用 GAAP 或...
GAAP和NON-GAAP的主要区别是SBC (share-based compensation) 员工期权费，属于非现金费用 (non cash ...
而non-GAAP并不是指IFRS或者CAS,而是指企业在US GAAP基础上自行“加工”后的财务报表,为的是“更好”的体现公司实际经营状况。因为是根据自己公司的实际情况自行缝缝补补的,所以non-GAAP层面上的数据和其他公司也没有可比性,只能用作内部分析,可以简单类比为EBITDA和Net Income的使用目的。
While non-GAAP earnings may have a tendency to manipulate earnings numbers, they also provide legitimate uses for both investors and management. Sometimes, investors prefer certain non-GAAP earnings to better gauge the core performance of some business operations, because GAAP earnings are non-specific...
相应的,上市公司常用EBTA/EBITDA/non-GAAP净利润来排除以上这些因素的影响。腾讯和阿里巴巴都有类似的指标。这里以阿里巴巴为例谈一谈自己的理解。 (一)EBITA和EBITDA EBITA(税息摊销前利润,Earnings Before Interest, Taxes and Amortization)和EBITDA(税息折旧及摊销前利润,Earnings Before Interest, Taxes, ...
non-GAAP earningsmarket expectationinformation contentexclusionsThis paper develops a new empirical measure of market expectations of future earnings, referred to as 'market implied earnings' by reverse engineering the ResidKhrenova, EvgeniyaMa, Le
Non-GAAP reporting adjusts earnings to show the operational performance of a firm. This accounting measure does not include irregular or non-recurring costs, such as those associated with acquisitions. Alternatively, GAAP earnings include irregular or non-recurring costs and are reported using specific...