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Keywords: non-GAAP financial measures
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2013) 28 (1): 77–92.
Published: 01 February 2013
... accurately capture financial measures that are comparable across years and across firms and that will impact future operations. Non-GAAP earnings are often referred to in press releases. The non-GAAP financial measures disclosed in Company press releases are thought to be used by boards of directors...
