Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals

For more than two decades, the reporting of so-called ‘alternative performance measures’ (APMs) has been a common phenomenon in external financial reporting. APMs are voluntarily disclosed and generally unaudited performance measures. Typically, APMs modify earnings measures calculated in accordance...

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Detalles Bibliográficos
Autores principales: Herr, Sascha B., Lorson, Peter, Pilhofer, Jochen
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2022
Materias:
Original Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9446604/
https://www.ncbi.nlm.nih.gov/pubmed/36089929
http://dx.doi.org/10.1007/s41471-022-00138-8

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9446604/
https://www.ncbi.nlm.nih.gov/pubmed/36089929
http://dx.doi.org/10.1007/s41471-022-00138-8

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