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Keywords: Non-GAAP earnings
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Journal Articles
Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (1): 82–104.
Published: 02 June 2023
...Mark Brosnan; Keith Duncan; Tim Hasso; Janice Hollindale Purpose It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes...
