Non-GAAP Disclosure: Empirical and Institutional Perspectives Under Ifrs
暫譯: 非公認會計原則揭露：根據IFRS的實證與制度觀點

Nesi, Edoardo

Non-GAAP Disclosure: Empirical and Institutional Perspectives Under Ifrs
  • 出版商: Springer
  • 出版日期: 2025-08-31
  • 售價: $5,310
  • 貴賓價: 9.8 折 $5,204
  • 語言: 英文
  • 頁數: 144
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3032023408
  • ISBN-13: 9783032023407
  • 相關分類: 會計學 Accounting

    • 海外代購書籍(需單獨結帳)

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商品描述

This 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.

商品描述(中文翻譯)

本書探討了在企業報告中日益普遍的非公認會計原則（non-GAAP）披露，特別關注在國際財務報導準則（IFRS）下的歐洲背景。它探討了實證和制度兩個層面，回顧了二十年的學術辯論，並評估了近期及即將到來的監管變化。本書包括定義性回顧、對歐洲最常用的非GAAP指標的調查、對非GAAP盈餘資訊性的多國實證分析，以及對遵循歐洲證券及市場管理局（ESMA）指導方針的合規性評估。

作者簡介

Edoardo Nesi holds a Ph.D. in Business Administration and Management from the Universities of Pisa, Florence, and Siena (joint program), with a specialization in financial accounting and voluntary disclosure. He is a Certified Public Accountant and a Statutory Auditor. Edoardo has worked as a consultant and is currently a Postdoctoral Researcher at Ca' Foscari University of Venice and Lecturer at the European School of Economics. In 2024, he was a Visiting Scholar at the Tull School of Accounting, University of Georgia (U.S.).

He has published academic work on financial communication and is actively engaged in innovation-oriented initiatives focusing on entrepreneurship and sustainability. In particular, he contributes to the iNEST project, where he supports the design and implementation of structured programs for technology transfer, venture building, and startup acceleration within strategic innovation ecosystems.

This monograph builds upon his doctoral research and reflects his ongoing interest in the intersection of standard setting, regulation, and corporate financial communication.

作者簡介(中文翻譯)

Edoardo Nesi 擁有比薩、佛羅倫斯和西耶那大學（聯合計畫）的商業管理博士學位，專攻財務會計和自願性揭露。他是註冊會計師和法定審計師。Edoardo 曾擔任顧問，目前是威尼斯卡福斯卡里大學的博士後研究員及歐洲經濟學院的講師。在2024年，他曾擔任美國喬治亞大學塔爾會計學院的訪問學者。

他在財務溝通方面發表了學術作品，並積極參與以創業和可持續性為重點的創新導向計畫。特別是，他參與了 iNEST 項目，支持技術轉移、創業建設和初創企業加速的結構化計畫設計與實施，並在戰略創新生態系統中發揮作用。

本專著基於他的博士研究，反映了他對標準制定、監管和企業財務溝通交集的持續興趣。

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