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A company can present their earnings in a lot of different ways,” says Guest. “For example, in the US there’s a standard way to calculate earnings, called GAAP (or generally-accepted accounting principles), but these days most companies also report earnings numbers using a variety of adjusted definitions such as by excluding restructuring costs, to give one commonly used adjustment method.” Guest and his colleagues study these no-GAAP practices as they relate to CEO pay and discover that around 10% of firms seem to be overpaying. They also recommend means by which to expand understanding of this trend. Read more here.