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Earnings quality

Author: Francis, Jennifer ; Olsson, Per ; Schipper, Katherine Series: Foundations and trends in accounting Publisher: Now Publishers, 2008.Language: EnglishDescription: 85 p. ; 24 cm.ISBN: 9781601981141Type of document: BookNote: Published in "Foundations and trends in accounting", volume 1, issue 4, 2006 Bibliography/Index: Includes bibliographical references
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Item type Current location Collection Call number Status Date due Barcode Item holds
Book Asia Campus
Main Collection
Print HG4028 .P7 F73 2008
(Browse shelf)
900223532
Available 900223532
Book Europe Campus
Main Collection
Print HG4028 .P7 F73 2008
(Browse shelf)
001247190
Available 001247190
Total holds: 0

Published in "Foundations and trends in accounting", volume 1, issue 4, 2006

Includes bibliographical references

Digitized

Earnings Quality Contents 1 Introduction 1 2 Component of Information Quality in Capital Markets 2.1 Quality as an Attribute of Information in the Capital Markets 2.2 Financial Reporting Quality 2.3 Summary Indicator of Financial Reporting Quality 3 Determinants of Earnings Quality 3.1 Separating Innate and Discretionary Sources 3.2 Reporting (Discretionary) Determinants of Earnings Quality 4 Measures of Earnings Quality 8 10 13 17 19 24 37 7 5 Earnings Quality and Market Outcomes 5.1 Market Outcomes 5.2 Earnings Quality and Expected Returns 5.3 Earnings Quality and Abnormal Return 5.4 Earnings Quality and Other Market Outcomes 53 53 56 65 68 6 Concluding Remarks Acknowledgments References 71 73 75

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