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Mind the GAAP! What’s the best way to measure a company’s performance? (3/23/23)
March 23, 2023 at 1:00 pm - 2:00 pm EDT
Join Dr. Kalin Kolev, Associate Professor from the Stan Ross Department of Accountancy, for an upcoming mini-class.
Earnings are a key piece of information for a firm’s stakeholders. In the US, public companies are expected to follow the Generally Accepted Accounting Principles (GAAP) when calculating the metric. Public firms, however, frequently volunteer an alternative measure of income – non-GAAP earnings – constructed by removing components of income mandated by GAAP. Equity analysts, similarly, often forecast earnings on a non-GAAP basis. Why does this happen? Should stakeholders pay attention to the non-GAAP numbers? Is GAAP or non-GAAP earnings the better measure of performance? This mini-class will explore these questions in the context of financial reporting.
Can’t make the live webinar? Go on and register and we’ll email you a recording of the webinar afterward.