{"product_id":"9783032023407","title":"Contributions to Finance and Accounting: Empirical and Institutional Perspectives under IFRS","description":"\u003ch1\u003eContributions to Finance and Accounting: Empirical and Institutional Perspectives under IFRS\u003c\/h1\u003e \u003ch2\u003eNesi, Edoardo\u003c\/h2\u003e \u003cp\u003e\u003c\/p\u003e\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"font-size: 11.0pt; font-family: 'Calibri',sans-serif; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; color: black; mso-themecolor: text1; mso-fareast-language: EN-US;\"\u003eThis book investigates the increasingly pervasive use of non-GAAP disclosure in corporate reporting, with a particular focus on the European context under IFRS. It explores both empirical and institutional dimensions, reviewing two decades of academic debate and evaluating recent and upcoming regulatory changes. The book includes a definitional review, an investigation of the most-used non-GAAP measures in Europe, an exploratory multi-country empirical analysis of the informativeness of non-GAAP earnings, and an assessment of compliance with ESMA guidelines.\u003c\/span\u003e\u003c\/p\u003e \u003ch3\u003eDetails\u003c\/h3\u003e \u003cp\u003ePublished by: Springer\u003c\/p\u003e \u003cp\u003ePublication Date: 2025-08-31\u003c\/p\u003e \u003cp\u003eFormat: Hardcover\u003c\/p\u003e \u003cp\u003eISBN-13: 9783032023407\u003c\/p\u003e \u003cp\u003eDOI: 10.1007\/978-3-032-02341-4\u003c\/p\u003e \u003cp\u003eDimensions: 235cm x155cm\u003c\/p\u003e \u003cp\u003ePages: 144\u003c\/p\u003e ","brand":"Springer Nature Switzerland","offers":[{"title":"Default Title","offer_id":44309702049932,"sku":"9783032023407","price":116.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/9783032023407.jpg?v=1776046353","url":"https:\/\/fh90cf-fv.myshopify.com\/products\/9783032023407","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}