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  • ContentsContents
  • Article InfoArticle Info
  • CiteCite
  • MetricsMetrics
  • CommentComment
  • RelatedRelated
  • FigsFigs
  • TabsTabs
  • RefsRefs
  • CitedCited
  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Alternative performance measures
    • 2.1. Forthcoming IFRS 18
  • 3. Sample
  • 4. Empirical research
    • 4.1. Alternative performance measurements disclosure quality construct
    • 4.2. Disclosure index
      • 4.2.1. Overall disclosure quality
      • Presentation
      • Reconciliations
      • Explanation on the use
      • Prominence
      • Comparatives
      • 4.2.2. Average number, nature of APMs and compliance through referencing
    • 4.3. Press release and management report information
    • 4.4. External auditors’ role in press releases
  • 5. Conclusions, areas for further research and recommendations
    • 5.1. Conclusions
    • 5.2. Areas for further research
    • 5.3. Recommendations
  • References
  • Appendix 1
  • Appendix 2
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