Non-GAAP measures: Academic literature review (1996-2016)

Gain insights from 20 years of academic research on non-GAAP measures. Leverage this research from academics around the world to better understand some of the reporting, governance, regulatory, and educational aspects relating to non-GAAP measures.

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This academic literature review gives those interested in non-GAAP measures a basis for beginning to appreciate past findings and provides a structured reference point from which to carry research forward into specific sub-areas of interest.

For convenience, the research in this document is organized into the following categories:

  • reporting quality: discusses the reporting of non-GAAP measures, including aspects of relevance, reliability, comparability, verifiability, and understandability
  • governance: discusses the strategic, risk and governance aspects of non-GAAP measures
  • regulation: investigates the influences, effects, and consequences of regulating non-GAAP measures
  • industry-specific: discusses industry-specific aspects of non-GAAP measures
  • education: explores teaching techniques and practices for the topic of non-GAAP measures

Read this academic literature review and subsequently scan the table of contents for specific sub-topics on non-GAAP measures of particular interest to you. You will find more information on a particular sub-topic in the Appendix to this report, including a brief extract prepared by the author(s) of the original article.


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