Cross-country diversity and non-IFRS financial performance measures
Year of publication: |
2023
|
---|---|
Authors: | Clinch, Greg ; Tarca, Ann ; Wee, Marvin |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 2, p. 2473-2502
|
Subject: | Alternative performance measures | IASB | IFRS standards | non-GAAP earnings | performance reporting | Primary financial statements | voluntary disclosure | IFRS | Performance-Messung | Performance measurement | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Betriebliche Kennzahl | Financial ratio | Gewinn | Profit | Auskunftspflicht | Disclosure regulation | Bilanzierungsgrundsätze | Accounting standards | Unternehmenserfolg | Firm performance |
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