2. Read the article "Disclosure Prominence and the Quality of Non-GAAP Earnings". Create a structured abstract of the article, and explain the relevance of prominence of non-GAAP earnings disclosures for CFOs of companies considering issuing EPS guidance.

2. Abstract: The Non-GAAP financial disclosures were allowed by SEC so that investors and shareholders can access financial information about the company that is not misleading. Non-GAAP information's not included in the annual report of the entity but is presented to the investors through the help of a press release or any seminars or general meeting (Chen, Gee, and Neilson, 2021). The IPO companies used non-GAAP financial data at the time of issuing the IPO. If there is a large sample taken for conducting financial research then non-GAAP prominence would easily comply with the guidance of the SEC and also can be easily measured. The Non-GAAP reporting will be of higher quality if the EPS that is presented will be non-GAAP EPS. For disclosure of non-GAAP EPS, the regulatory cost will be incurred by the company. The measures of non-GAAP can assist the CFO in increasing the business performance of the company.

2. Read the article "Disclosure Prominence and the Quality of Non-GAAP Earnings". Create a

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