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Non-GAAP Reporting: Causes, Consequences and Lessons for Financial Reporting Regulators - CIFR Project

Project Member(s): Taylor, S., Shan, Y.

Funding or Partner Organisation: Department of the Treasury (Centre of Excellence for International Finance and Regulation Consortium)

Start year: 2013

Summary: The research program is directed towards understanding the extent of reporting 'Non GAAP' metrics, its causes and consequences.

Publications:

Ribeiro, A, Shan, Y & Taylor, S 2019, 'Non-GAAP Earnings and the Earnings Quality Trade-off', Abacus, vol. 55, no. 1, pp. 6-41.
View/Download from: Publisher's site

FOR Codes: Accounting Theory and Standards, Financial Accounting, Finance Services