Browsing Accounting and Finance Conference Papers by Subject "non-GAAP earnings"

Now showing items 1-4 of 4

Characteristics of companies disclosing Non-GAAP earnings

Rainsbury, Liz (2015)

Purpose: This study investigates factors that are associated with the likelihood of New Zealand listed companies disclosing non-GAAP earnings performance measures. Design/methodology/approach: The study uses logistic ...
The Impact of the FMA Guidance Note on Non-GAAP earnings disclosures

Rainsbury, Liz (Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA), 2016-07)

PURPOSE: It is common practice for companies to disclose earnings measures and other financial information, which is not prepared in accordance with generally accepted accounting practice such as (referred to as non-GAAP ...
The impact of the FMA guidelines of non-GAAP earnings disclosures

Rainsbury, Liz; Hart, Carol (2014-12-04)

This paper investigates whether disclosure guidelines issued by the New Zealand Financial Markets Authority changed the non-GAAP reporting policies of New Zealand companies. Financial markets authorities were concerned ...
Non-GAAP Earnings Disclosures by New Zealand Companies

Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)

This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...