The Effect of SEC''s Comment Letters on the Comparability of Non-GAAP and GAAP Earnings
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === As non-GAAP performance measures are widely used, the SEC has expressed concerns about this phenomenon and believes that non-GAAP earnings measures may be misleading to investors because of the lack of comparability. Comparability is an important part of accounti...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/ev88ra |