Information Content of Non-GAAP Earnings of Cross-Listed Companies
To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of...
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Language: | English |
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University of North Texas
2018
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Online Access: | https://digital.library.unt.edu/ark:/67531/metadc1157618/ |