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Determinants of the Time Series of Earnings and Implications for Earnings Quality*
Contemporary Accounting Research, 2001AbstractThis paper examines whether differences in accrual accounting methods across balance sheet accounts influence the time‐series process of earnings. We define earnings quality as the responsiveness of earnings to shifts in permanent earnings and predict that responsiveness will increase in a firm's use of variable rate debt, where accruals move ...
Sandra L. Chamberlain, Regina M. Anctil
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Earnings Quality and Earnings Management
2019Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
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Earnings Management and Earnings Quality: Theory and Evidence
The Accounting Review, 2014ABSTRACT We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic uncertainty, and information asymmetry between the manager and investors due to ...
Anne Beyer +2 more
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Accounting Standards, Earnings Management, and Earnings Quality
SSRN Electronic Journal, 2012This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial information, and earnings management opportunities.
Ralf Ewert, Alfred Wagenhofer
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Earnings Quality and the Pricing Effects of Earnings Patterns
SSRN Electronic Journal, 2003We examine whether pricing effects associated with three earnings patterns (increasing annual earnings, quarterly earnings that consistently meet or exceed analyst forecasts, and smooth earnings) are related to each other and, separately, to the quality of the underlying earnings.
Jennifer Francis +3 more
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The Accounting Review, 1994
Abstract Reviews the book `Earnings Quality,' edited by Stephen A. Butler.
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Abstract Reviews the book `Earnings Quality,' edited by Stephen A. Butler.
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The predictive qualities of earnings volatility and earnings uncertainty
Review of Accounting Studies, 2014This study examines the differential predictive power of past earnings volatility for analyst forecast errors and future returns. Past earnings volatility jointly captures two correlated, but distinct, earnings properties: time-series earnings variation and uncertainty in future earnings. To distinguish between these two earnings properties, we develop
Dain C. Donelson, Robert J. Resutek
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The quality of accruals and earnings - and the market pricing of earnings quality [PDF]
, 2006 This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings.
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SSRN Electronic Journal, 2013
This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation.
Ilia D. Dichev +3 more
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This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation.
Ilia D. Dichev +3 more
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SSRN Electronic Journal, 2013
Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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