Accounting's tower of babel: Key considerations in assessing Non-GAAP earnings

Jack T. Ciesielski, Elaine Henry

Research output: Contribution to journalReview articlepeer-review

9 Scopus citations

Abstract

The increasingly pervasive reporting of non-GAAP earnings poses fundamental challenges for investors and analysts. Non-GAAP earnings lack comparability, and related disclosures lack sufficient transparency to add comparability. In addition, non-GAAP earnings disclosures may raise potentially troubling questions about management's motivation. We incorporate relevant research in our discussion and conclude with key prescriptions in assessing non-GAAP earnings.

Original languageEnglish
Pages (from-to)34-50
Number of pages17
JournalFinancial Analysts Journal
Volume73
Issue number2
DOIs
StatePublished - 2017

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