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Books > Business & Economics > Finance & accounting > Accounting
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Earnings Quality (Paperback)
Loot Price: R1,779
Discovery Miles 17 790
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Earnings Quality (Paperback)
Series: Foundations and Trends (R) in Accounting
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Earnings Quality reviews current research activities around
earnings quality. It provides an overview of alternative
definitions and measures of earnings quality and a discussion of
research design choices encountered in earnings quality research
with a focus on capital markets. Earnings Quality examines how the
precision of financial information affects the assessment and use
of that information by capital market participants. The authors'
main focus is on the precision of earnings, which is viewed as a
summary indicator of the overall quality of financial reporting.
The authors review: earnings quality and place earnings quality in
the context of overall capital market information quality; the
determinants of earnings quality, broadly separated into intrinsic
determinants that derive from business models and operating
environments and reporting determinants that derive from the
management's implementation decisions in financial reporting
process; twelve measures of earnings quality providing examples of
research using these measures, and offer views on which measures
are preferable in a given context; research design issues and
research findings pertaining to the capital market consequences of
earnings quality, in particular its association with expected
returns (or the cost of capital) and unexpected (abnormal) returns.
Earnings Quality should be of interest to many participants in the
financial reporting process including standard setters, preparers,
auditors, regulators, analysts, and financial press commentators.
It should be of equal interest to accounting educators and
researchers.
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