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dc.contributor.authorRainsbury, Liz
dc.contributor.authorHart, Carol
dc.description.abstractThis paper investigates whether disclosure guidelines issued by the New Zealand Financial Markets Authority changed the non-GAAP reporting policies of New Zealand companies. Financial markets authorities were concerned that company managers might use non-GAAP financial measures to mislead users. The New Zealand Financial Markets Authority responded in 2012 introducing guidelines that were to be applied from 2013. The guidelines (FMA 2012) were intended to reduce the potential non-GAAP information to be misleading by ensuring that they: (1) are not given undue prominence in investor communications, (2) are reconciled to the audited financial information, (3) are calculated consistently from period to period and is unbiased (FMA, 2012).en_NZ
dc.rightsAll rights reserveden_NZ
dc.subjectnon-GAAP earningsen_NZ
dc.subjectinformativeness of earningsen_NZ
dc.subjectstrategic earning benchmarksen_NZ
dc.subjectsignalling and manipulation hypothesisen_NZ
dc.subjectFMA 2012en_NZ
dc.subjectFinancial Markets Authority (FMA) of New Zealanden_NZ
dc.titleThe impact of the FMA guidelines of non-GAAP earnings disclosuresen_NZ
dc.typeConference Contribution - Oral Presentationen_NZ
dc.subject.marsden1501 Accounting, Auditing and Accountabilityen_NZ
dc.identifier.bibliographicCitationRainsbury, E., and Hart, C. (2014, December). The impact of the FMA guidelines of non-GAAP earnings disclosures. Paper presented at Auckland Region Accounting (ARA) Conference, Auckland, New Zealand.en_NZ
unitec.publication.titleAuckland Region Accounting (ARA) Conferenceen_NZ
unitec.conference.locationAuckland, New Zealanden_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
unitec.institution.studyareaAccounting and Finance

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