75% of S&P 100 report non-GAAP earnings, study shows
A recent Georgia Tech Financial Analysis study found that 75 S&P 100 companies reported non-GAAP earnings in 2013, with 48 companies making adjustments as a result of gains or losses due to non-recurring events. Income taxes gave rise to 30 adjustments, and 27 adjustments arose from restructuring and productivity-related charges.
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