Sökning: "non-GAAP"
Visar resultat 1 - 5 av 6 uppsatser innehållade ordet non-GAAP.
1. The use and effects of non-GAAP earnings in the Swedish setting
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : Non-GAAP earnings are commonly reported figures that do not follow the guidelines for earnings defined by accounting standards but are constructed instead by the company managers without restraint. Lately, there has been an increased focus and discussion on the integrity of the non-GAAP earnings as they might give a misleading indication about the financial performance. LÄS MER
2. Frivillighet under tvång? : Är ESMA:s riktlinjer om presentationen av alternativa prestationsmått befogade?
Kandidat-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakultetenSammanfattning : Titel: Frivillighet under tvång? – Är ESMA:s riktlinjer om presentationen av alternativa prestationsmått befogade? Bakgrund: Den tredje juli 2016 träder ESMA:s riktlinjer om presentation av alternativa prestationsmått (APM) ikraft. Bakgrunden till riktlinjerna är att nuvarande reglering ansetts bristfällig eftersom företag haft möjlighet att presentera APM på ett subjektivt sätt till användares nackdel. LÄS MER
3. Adjusted earnings on the Stockholm Stock Exchange
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : We investigate the usage of adjustments among the large cap firms listed on Nasdaq OMX Stockholm, and how it has changed between the years 2006 and 2014. We do this by identifying firms who make adjustments in their year-end reports to communicate earnings that are different from the IFRS earnings. LÄS MER
4. Do Analysts' Exclusions Lead to Better Forecasts?: An Analysis of the Effects of Street Earnings Exclusions on Target Price Forecast Accuracy
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : Sell-side analysts regularly make earnings forecasts, stock recommendations, and target price forecasts in their research reports. As part of their earnings forecasts, analysts commonly make "exclusions", which is the process of excluding expense and income items that they believe will not reoccur in future periods. LÄS MER
5. A Guide to the Ga(a)p in the Street - A Quantitative Analysis of Sell-side Analysts' Exclusion Decisions Regarding Special Item Subcomponents and the Impact of Management Guidance on Street Earnings
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : Firms' performance is reported by means of up to three earnings measures: firms' mandatory GAAP, firms' complementary pro forma and sell-side analysts' street earnings. The latter two measures (non-GAAP) are derived through the exclusion of earnings components, special (i.e. non-recurring) and incremental (i. LÄS MER