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...
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...
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...
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 II ABSTRACT Recently,theuseofnon-GAAPearningsiscontroversialandhascomeunderthe scrutinyofbothregulatorsandresearchers.Non-GAAPearningsisconceptuallysimilar toproformaearningsintheUnitedStates(U.S.),inthatcertainextraordinar...
Non GAAP的数据是没有被审计过的。当然，SEC不会允许上市公司随便捏造数据。对于Non GAAP数据也是有一定...
In a nutshell, they are not part of the day-to-day operating expenses of a company and are therefore "adjusted," or either backed out of or added to GAAP earnings. To add to the confusion, adjustments and non-GAAP earnings are called by different names. ...
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...
When used appropriately, these non-GAAP financial measures can help companies provide a more meaningful picture of the company's performance and value. Presenting only the financial results of the core business activities can be useful. However, there are no regulations around non-GAAPearnings per ...