Non-GAAP or KPI
Customer Retention Rate
KPI
General opinion on standardization
support
Corporation used in the “effects of KPIs: companies” activity
American Eagle Outfitters
Professor Tharrington went here for bachelors degree
Notre Dame
Gross Profit Margin
Non-GAAP
Priority on the FASB Technical agenda
low
General opinion on standardization
Opposition/against
Professor Lee compared KPIs to this online platform used by students
Rate My Professor
Waste Reduction Rate
KPI
Adding guidance would increase this
Transparency, consistency/comparability, reduced time
Correct calculation of ROA
All of them
Issue that users would face if regulation happens
information overload
EBIT
Non-GAAP
Percent of investors who responded to the FASB ITC
23%
First step in creating a KPI
establish an objective
The bias that users who commented on the FASB agenda had
Response