إطار مقترح للقیاس والإفصاح عن مقیاس الأداء البدیل المعد وفقاً للمبادﺉ المحاسبیة بخلاف المقبولة قبولاً عاماً (Non-GAAP)
نویسندگان
چکیده
منابع مشابه
Non-GAAP Earnings for Contracting and Financial Disclosure
We explore how the internal use of non-GAAP performance metrics in compensation contracting relates to the disclosure of non-GAAP earnings to external stakeholders. Ex ante, it is unclear why information useful in contracting would be informative for valuation purposes unless a firm’s compensation and financial disclosure processes are related. We explore this relation using a large hand-collec...
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أدّی موضوع دراسة صورة الأجنبی فی الأدب إلی نشوء علم الصورة أو الصورولوجیا. إنّ المقارنین الفرنسیین وضعوا أساس هذا العلم و اتخذوه نمطا لاستعراض الصورة المنعکسة للشعوب الأجنبیة علی الآثار الأدبیة وفقا للمبادئ التی اتفقوا علیها أهمّها هی:حالات قراءة الآخر و الأسباب المؤثّرة فی تکوین الصورة. الدراسات الصورولوجیة تکشف عن تمثّل الأدیب المسمّی بالأنا فضلا عن تمثّل الأجنبی المسمّی بالآخر فی النص الأدبی و بالت...
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ژورنال
عنوان ژورنال: مجلة الاسکندریة للبحوث المحاسبیة
سال: 2017
ISSN: 2682-3144
DOI: 10.21608/aljalexu.2017.61813