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The Concept of Earnings Quality
Financial Analysts Journal, 1979(1979). The Concept of Earnings Quality. Financial Analysts Journal: Vol. 35, No. 4, pp. 72-75.
Leopold A. Bernstein, Joel G. Siegel
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Strategy and earnings quality Strategy and earnings quality
2021Ballas, Apostolos +3 more
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The quality of accruals and earnings - and the market pricing of earnings quality
2004This 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. The basic assumption is that the quality of accruals and
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Economics Letters, 2008
Abstract The effect of cognitive ability as indicated by a vocabulary test score on earnings by teachers and selected other occupations is estimated. Although test scores increase earnings for non-teacher occupations, the effect of test scores on teacher earnings is zero.
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Abstract The effect of cognitive ability as indicated by a vocabulary test score on earnings by teachers and selected other occupations is estimated. Although test scores increase earnings for non-teacher occupations, the effect of test scores on teacher earnings is zero.
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Quality of Earnings: The Investor
201428 (สิงหาคม 57), 10, วารสารวิชาชีพบัญช ...
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CEO duality, earnings quality and board independence
Journal of Financial Reporting and Accounting, 2023Sandra Alves
exaly