Investor Uses, Expectations, and Concerns on Non-GAAP Financial Measures - Couverture souple

Papa, Vincent T.; Peters, Sandra J.

Couverture souple

ISBN 10 : 1942713304 ISBN 13 : 9781942713302

Editeur : CFA Insititute, 2016

Synopsis

Non-GAAP financial measures (NGFMs) are a core part of how companies communicate their performance, and they are meant to supplement measures required by accounting standards (e.g., US GAAP/IFRS). Episodes of abuses or misleading NGFMs reporting have recently been a source of popular commentary in media and also led to intense scrutiny from different securities regulators. This publication sheds light on investor uses, expectations, and concerns on NGFMs, informed by a survey of CFA Institute members—mostly buy-side analyst and portfolio manager respondents. In a follow-up publication, we will articulate actions required to improve communication of these measures and enhance the overall performance reporting framework.

Détails de l'édition

• Éditeur: CFA Insititute
• Date d'édition: 2016
• Langue: anglais
• ISBN 10: 1942713304
• ISBN 13: 9781942713302
• Reliure: Broché
• Nombre de pages: 100
• Coordonnées du fabricant: Manufactured by Amazon on behalf of the author; https://www.amazon.fr/hz/contact-us; ; c/o Amazon Media EU S.à.r.l., 38 Avenue John F. Kennedy; Luxembourg; L-1855; Luxembourg