GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...

Non-GAAP accounting is on the rise, with roughly 75% of companies reporting non-GAAP earnings and about 20% of companies reporting a non-GAAP profit despite a GAAP loss. Aggregate earnings appear to ...

This paper investigates the relation between differences in accounting standards across countries and foreign analyst following and forecast accuracy. We develop two measures of differences in ...

Companies that solely operate in the United States generally prepare financial statements that are in accordance with U.S. Generally Accepted Accounting Principles (GAAP). However, most of the rest of ...

Generally accepted accounting principles refer to the U.S. guidelines and procedures that accountants or others required to present financial information follow. These include specific principles ...

1. This financial summary report contains forward-looking statements regarding estimations, forecasts, targets and plans in relation to the results of operations, financial conditions and other ...