Auditing Non‐GAAP Measures: Signaling More Than Intended

ABSTRACT Many companies regularly disclose non‐GAAP performance measures to communicate firm‐specific information that does not fit within the mold of GAAP reporting. However, these non‐GAAP measures may have low information content or even be misleading to investors. Thus, the question arises of wh...

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Veröffentlicht in:	Contemporary accounting research 2022-03, Vol.39 (1), p.577-606
Hauptverfasser:	Anderson, Spencer B., Hobson, Jessen L., Sommerfeldt, Ryan D.
Format:	Artikel
Sprache:	eng
Schlagworte:	attribute substitution audit Audits biais de substitution Communication Disclosure expectation gap GAAP Information content insatisfaction Investments Investors Mediation mesures non conformes aux PCGR non‐GAAP measures Prescribing pro forma résultats prévisionnels Signaling street earnings Tort
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