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首页> 外文期刊>Journal of management & governance >The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance
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The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance

机译：关于当前标准实践中非GAAP报告的不寻常辩论。 公司治理镜头

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摘要

The use of non-GAAP performance measures is a widespread, and certainly not a recent, phenomenon. In fact, companies increasingly believe that non-GAAP financial measures play a critical role in their financial communication strategy, and investors often rely on a wide range of non-GAAP measures to evaluate companies' performance. However, anecdotal evidence also highlights a misleading use of non-GAAP financial measures, these metrics being disclosed more prominently than comparable GAAP metrics, and inconsistently presented from period to period. The apparent 'schizophrenic' nature of non-GAAP measures has often attracted scholars' attention, while national and international security agencies and standard setters have recently renewed their interest in this topic. Therefore, this paper reviews the nearly two decades of research on non-GAAP reporting to offer insights into what academics have learned so far about non-GAAP reporting practices. In particular, this paper analyses the main objectives of the research, the related setting under investigation, the role of non-GAAP disclosure, and the type of non-GAAP metrics, with the aim of describing the evolution of this field of research over time and providing a structured reference point to carry research forward into specific sub-areas of interest.
机译：使用非GAAP性能措施是一个普遍的，肯定不是最近的现象。事实上，公司越来越多地认为，非GAAP财务措施在金融交流战略中发挥着关键作用，投资者往往依靠广泛的非GAAP措施来评估公司的绩效。但是，轶事证据也强调了误导非GAAP财务措施的误导性，这些指标比可比较的GAAP指标更加突出，并且不一致地从期限内呈现。非GAAP措施的明显的“精神分裂症”性质往往吸引了学者的注意力，而国家和国际安全机构和标准定居者最近最近重申了对本课题的兴趣。因此，本文审查了近二十年的非GAAP报告研究，以便于到目前为止学习的学者了解非GAAP报告实践。特别是，本文分析了研究的主要目标，调查下的相关环境，非GAAP披露的作用以及非GAAP度量的类型，目的是描述该研究领域随时间的演变并提供结构化的参考点，以将研究载入特定的次区域。

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