EBITDA is just one example of Non-GAAP Earnings. Other examples include cash earnings, operating earnings, adjusted operating income, and adjusted EPS. In addition, some non-GAAP earnings measures have become ubiquitous in specific industries. For example, nearly all real estate companies prepare a ...
Non-GAAP vs. GAAP Earnings: What is the Difference? Non-GAAP earnings are meant to normalize historical performance and set a more accurate reference point for forecasts to be based upon. While GAAP attempts to establish uniformity among the financial statements of public companies, it is still ...
所谓Non-GAAP口径，一般是公司根据行业特点或者企业自身管理习惯，以遵循会计准则编制的财务报表数据为基础...
而non-GAAP EPS则指采用非GAAP的财务计量方式计算的每股收益。就US GAAP和non-GAAP而言,主要区别在于: non-GAAP不包含一次性损益,认为这(特别是资产减记(asset written-downs)和公司重组等的一次性大损失(large one-off costs))扭曲了公司的财务绩效,不能够真实反映公司的经营状况。所以non-GAAP采用的earnings一般...
In particular, discussions or content related to non-GAAP financial figures, most notably “adjusted EBITDA” and non-GAAP earnings per share (EPS), can be helpful. Forward-looking guidance by management on a pro forma basis can sanity check your adjustments, but be mindful of how management ...
Accounting Essays on non-GAAP earnings disclosure CITY UNIVERSITY OF NEW YORK Joseph WeintropCarol Marquardt KyungHangsooEssay1: The U.S. Securities and Exchange Commission (SEC) issued new Compliance and Disclosure Interpretations (CDI) in 2010, relaxing enforcement of Regulation G and Regulation S...
Non-GAAP DescribingacalculationofincomeorearningsnotmadeaccordingtoGenerally Accepted Accounting Principles. It isoftendifficulttocomparenon-GAAPearningstoeachotherbecausetherearenostandardizedmethodsforcomputingthem.Examplesofnon-GAAPearningsincludefree cash flowandcore earnings. ...
Non-GAAP earnings are an alternative accounting method used to measure the earnings of a company. Many companies report non-GAAP earnings in addition to their earnings based onGenerally Accepted Accounting Principles(GAAP). Thesepro formafigures, which exclude "one-time" transactions, can sometimes p...
We examine the association between board independence and the characteristics of non-GAAP earnings. Our results suggest that companies with less independent boards are more likely to opportunistically exclude recurring items from non-GAAP earnings. Specifically, we find that exclusions from non-GAAP earni...
type="main" xml:id="acfi12204-abs-0001"> We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the usefulness of these disclosures for analysts. Examining Australian listed (ASX 200) companies during 2008–2010 (576 firm-years), we...