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New Zealand non-GAAP earnings from 2006-2010 : composition, determinants, relevance and emphasis : a thesis presented in partial fulfillment of the requirements for the degree of Master of Management in Accountancy at Massey University, Albany, New Zealand
(Massey University, 2013)
In recent years, there has been a growth in the reporting of Non-GAAP earnings (NGE) in New Zealand. NGE is disclosed by companies to report their ―true profit‖ under the belief that GAAP earnings (GE) do not show a correct ...