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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
A Case Study in the Use and Potential Misuse of Non-GAAP Financial Measures
Author(s): Benoit Boyer, Ralph Lim, Bridget Lyons
Citation: Boyer Benoit, Lim Ralph, Lyons Bridget, (2016)"A Case Study in the Use and Potential Misuse of Non-GAAP Financial Measures," Journal of Applied Business and Economics, Vol. 18, Iss.3, pp. 117-126
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Firms reporting under US GAAP are allowed to supplement financial information with non-GAAP measures. We examined 6 Firms in the chemical industry and looked at what information was presented (Dow, Du Pont, Monsanto, FMC, PPG, Praxair). We use the 2014 Annual Report so that we would have comparable data for all companies. For 2 firms we looked at numbers presented in Cap IQ and in Bloomberg and compared them to the numbers presented by the company (Dow and Du Pont). The numbers reported by the firms and the analysts differed greatly.
