| 书目名称 | Earnings Quality | | 副标题 | Definitions, Measure | | 编辑 | Elisa Menicucci | | 视频video | | | 概述 | Provides an overview of earnings quality (EQ) in the context of financial reporting.Offers suggestions for defining and measuring earnings quality (EQ).Describes the relationship between EQ and earnin | | 图书封面 |  | | 描述 | .This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement.. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within 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 | | 出版日期 | Book 2020 | | 关键词 | Earnings Quality; Financial Reporting; Measures of Earnings Quality; Earnings Management; Income Smoothi | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-36798-5 | | isbn_softcover | 978-3-030-36800-5 | | isbn_ebook | 978-3-030-36798-5 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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发表于 2025-3-21 17:14:24
