Journal
JOURNAL OF ACCOUNTING & ECONOMICS
Volume 50, Issue 2-3, Pages 344-401Publisher
ELSEVIER
DOI: 10.1016/j.jacceco.2010.09.001
Keywords
Earnings quality; Earnings management; Review; Survey
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Researchers have used various measures as indications of earnings quality including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. For each measure, we discuss causes of variation in the measure as well as consequences. We reach no single conclusion on what earnings quality is because quality is contingent on the decision context. We also point out that the quality of earnings is a function of the firm's fundamental performance. The contribution of a firm's fundamental performance to its earnings quality is suggested as one area for future work. (C) 2010 Elsevier B.V. All rights reserved.
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