foresight
发表于 2025-3-21 17:14:24
书目名称Earnings Quality影响因子(影响力)<br> http://impactfactor.cn/if/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality影响因子(影响力)学科排名<br> http://impactfactor.cn/ifr/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality网络公开度<br> http://impactfactor.cn/at/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality网络公开度学科排名<br> http://impactfactor.cn/atr/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality被引频次<br> http://impactfactor.cn/tc/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality被引频次学科排名<br> http://impactfactor.cn/tcr/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality年度引用<br> http://impactfactor.cn/ii/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality年度引用学科排名<br> http://impactfactor.cn/iir/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality读者反馈<br> http://impactfactor.cn/5y/?ISSN=BK0300830<br><br> <br><br>书目名称Earnings Quality读者反馈学科排名<br> http://impactfactor.cn/5yr/?ISSN=BK0300830<br><br> <br><br>
Exposition
发表于 2025-3-21 21:14:04
https://doi.org/10.1007/978-3-662-24869-0it. In literature, there have been developed various definitions of EQ and have been proposed several approaches to measure it. Actually, there is no a generally accepted approach to measure EQ and empirical researchers use different empirical proxies that are likely related to desirable properties
Neutral-Spine
发表于 2025-3-22 04:02:08
https://doi.org/10.1007/978-3-662-29605-9ing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure. When income smoothing is used to communicate private information and expectations, it can improve the informativeness of a fir
粉笔
发表于 2025-3-22 08:24:07
https://doi.org/10.1007/978-3-662-43093-4/IFRSs improves the reliability of financial reporting by limiting opportunistic managerial discretion while others claimed that the accounting flexibility of IAS/IFRSs might provide greater opportunities for earnings manipulation. The question focused on both the degree of EM and the value relevanc
不妥协
发表于 2025-3-22 09:42:10
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奴才
发表于 2025-3-22 16:10:45
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奴才
发表于 2025-3-22 19:26:33
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温和女孩
发表于 2025-3-22 23:27:21
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constellation
发表于 2025-3-23 02:36:10
978-3-030-36800-5The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl
男生戴手铐
发表于 2025-3-23 08:19:31
Book 2020within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating