there's usually a disclaimer in the earnings report -- something like "Adjusted net income per share does not have any standardized meaning prescribed by GAAP." As always, investors should exercise caution when taking the
Non-GAAP earnings, also known as adjusted earnings, are financial measures used by companies to present their financial performance excluding certain expenses or gains that they believe do not reflect the ongoing operations of the business. These non-standard measures provide a different perspective on...
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 ...
EBITDA is a non-GAAP earnings measure calculated by adding back the non-cash expenses of depreciation and amortization to a firm's operating income. It allows analysts to focus on the outcome of operating decisions while excluding the impacts of non-operating decisions like interest expenses (a ...
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...
折旧(EBITDA),非GAAP长期,利息及税项前盈利(EBIT) 翻译结果2复制译文编辑译文朗读译文返回顶部 贬值(EBITDA),一项非 GAAP 条款,收入在利息和税之前 (EBIT) 翻译结果3复制译文编辑译文朗读译文返回顶部 折旧(EBITDA)、非 GAAP 术语中和收益 (EBIT) 税前收益 ...
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...
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...
such as asset write-downs or organizational restructuring, should not be considered normal operational costs because they distort the true financial performance of a company. Therefore, some companies provide anadjusted earningsnumber that excludes these nonrecurring items. Commonly used non-GAAP financial...
摘要: Using a large sample of earnings press releases by Australian firms, we compare multiple attributes of non-GAAP earnings measures with their closest GAAP equiva关键词: Non-GAAP disclosures Earnings quality DOI: 10.2139/ssrn.3277318 年份: 2018 ...