The information content of alternative performance measures in the European context

The discretionary nature of alternative performance measures raises the question of their information content, particularly in the European Union where, unlike the United States, there is no specific regulation but only a recommendation without coercive power. Based on hand-collected data in press r...

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Publicat a:URI:https://journals.openedition.org/fcs,
Autors principals: Lenormand, Gaelle, Nguyen, Hoang, Touchais, Lionel
Format: Article ou chapitre numérique
Idioma:Anglais
Publicat: Finance Contrôle Stratégie 2024
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Accés en línia:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM

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