Titlebook: Earnings Quality; Definitions, Measure Elisa Menicucci Book 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license t

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uality (EQ).Describes the relationship between EQ and earnin.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 re

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IAS/IFRSs, Accounting Quality and Earnings Quality,e of reported earnings in the context of IAS/IFRSs. An increase in EM could have a positive effect on EQ when managers engage in EM in order to communicate private information. However, the use of IAS/IFRSs may increase managerial discretionary behaviors and opportunistic EM making the economic consequence of IAS/IFRSs adoption complicated.

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Book 2020lthough 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 con

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https://doi.org/10.1007/978-3-662-24869-0se EQ is considered a multidimensional concept that allows different users to interpret it differently. Therefore, the choice of an EQ measure depends on the research question posed and the availability of data and estimation models.

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https://doi.org/10.1007/978-3-662-29605-9nting Standards, may distort the usefulness of financial reporting to users. In this circumstance, EM looks like a practice that could lead to lower quality of earnings if it identifies with the result of management’s opportunistic use of accruals with the intent to mislead users.

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https://doi.org/10.1007/978-3-662-24868-3esult in a higher EM and thus in a reduced amount of EQ. Managers engage in EM especially during periods of financial distress to mask the negative effects of the crisis (e.g., low profitability and bad financial performance).

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