Investor Group Petitions for Better Exec Comp Disclosure
The investors want companies to better explain in proxies their use of non-GAAP metrics for determining executive compensation.
CEO Pay Ratio Rule Is ‘Disclosure by Soundbite’
New academic analysis pulls no punches, calling the ratio "lacking in accuracy, difficult to interpret, and incomplete."
SEC Intensifies Focus on Non-GAAP Metrics
While the number of comment letters the commission sends to filers has waned drastically, the proportion of letters focused on non-GAAP metrics has shot up.
Report Details Ubiquity of Non-GAAP Metrics
Some findings seem to support allegations that companies are practicing "earnings management."
How Audit Committees Can Help with Non-GAAP
The Center for Audit Quality recommends best practices and discussion topics for non-GAAP presentations.
Investors Speak: Down With GAAP!
Non-GAAP metrics command far more attention from investors than do the official numbers, new research shows.
Investors on Rev Rec Changes: Who Cares?
The changes to GAAP accounting for revenue recognition won't have a material effect on companies' finances, investors say.
Non-GAAP Metrics Are a Response to Faulty Reporting Standards
Inconsistent interpretation, guidance, and enforcement of non-GAAP measures lead to a lack of confidence in reporting.
Non-GAAP metrics help tell the story of a company’s performance. But is their increasing prevalence rendering the official earnings numbers less relevant?
Renewed Focus on Non-GAAP Measures: How to Comply
Now that more than 150 comment letters on non-GAAP measures from the SEC filings review staff have become public, here’s what CFOs need to know.
Incentive Plans and Non-GAAP Performance Measures
Companies walk a fine line in determining what kind of adjustments should be made to GAAP results.