標(biāo)題: Titlebook: Earnings Quality; Definitions, Measure Elisa Menicucci Book 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license t [打印本頁] 作者: foresight 時間: 2025-3-21 17:14
書目名稱Earnings Quality影響因子(影響力)
書目名稱Earnings Quality影響因子(影響力)學(xué)科排名
書目名稱Earnings Quality網(wǎng)絡(luò)公開度
書目名稱Earnings Quality網(wǎng)絡(luò)公開度學(xué)科排名
書目名稱Earnings Quality被引頻次
書目名稱Earnings Quality被引頻次學(xué)科排名
書目名稱Earnings Quality年度引用
書目名稱Earnings Quality年度引用學(xué)科排名
書目名稱Earnings Quality讀者反饋
書目名稱Earnings Quality讀者反饋學(xué)科排名
作者: Exposition 時間: 2025-3-21 21:14
https://doi.org/10.1007/978-3-662-24869-0it. In literature, there have been developed various definitions of EQ and have been proposed several approaches to measure it. Actually, there is no a generally accepted approach to measure EQ and empirical researchers use different empirical proxies that are likely related to desirable properties 作者: Neutral-Spine 時間: 2025-3-22 04:02
https://doi.org/10.1007/978-3-662-29605-9ing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure. When income smoothing is used to communicate private information and expectations, it can improve the informativeness of a fir作者: 粉筆 時間: 2025-3-22 08:24
https://doi.org/10.1007/978-3-662-43093-4/IFRSs improves the reliability of financial reporting by limiting opportunistic managerial discretion while others claimed that the accounting flexibility of IAS/IFRSs might provide greater opportunities for earnings manipulation. The question focused on both the degree of EM and the value relevanc作者: 不妥協(xié) 時間: 2025-3-22 09:42 作者: 奴才 時間: 2025-3-22 16:10 作者: 奴才 時間: 2025-3-22 19:26
http://image.papertrans.cn/e/image/300830.jpg作者: 溫和女孩 時間: 2025-3-22 23:27 作者: constellation 時間: 2025-3-23 02:36
978-3-030-36800-5The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl作者: 男生戴手銬 時間: 2025-3-23 08:19
Book 2020within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating 作者: duplicate 時間: 2025-3-23 12:52 作者: 是貪求 時間: 2025-3-23 17:16
uality (EQ).Describes the relationship between EQ and earnin.This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and re作者: cartilage 時間: 2025-3-23 19:44
IAS/IFRSs, Accounting Quality and Earnings Quality,e of reported earnings in the context of IAS/IFRSs. An increase in EM could have a positive effect on EQ when managers engage in EM in order to communicate private information. However, the use of IAS/IFRSs may increase managerial discretionary behaviors and opportunistic EM making the economic consequence of IAS/IFRSs adoption complicated.作者: 收到 時間: 2025-3-24 01:23
Book 2020lthough EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement..?The book describes the relationship between EQ and earnings management (EM) since they can be con作者: WAX 時間: 2025-3-24 05:18 作者: obsolete 時間: 2025-3-24 08:53 作者: micturition 時間: 2025-3-24 14:36
https://doi.org/10.1007/978-3-662-24869-0se EQ is considered a multidimensional concept that allows different users to interpret it differently. Therefore, the choice of an EQ measure depends on the research question posed and the availability of data and estimation models.作者: 摻假 時間: 2025-3-24 16:48
https://doi.org/10.1007/978-3-662-29605-9nting Standards, may distort the usefulness of financial reporting to users. In this circumstance, EM looks like a practice that could lead to lower quality of earnings if it identifies with the result of management’s opportunistic use of accruals with the intent to mislead users.作者: 聯(lián)想記憶 時間: 2025-3-24 21:39
https://doi.org/10.1007/978-3-662-24868-3esult in a higher EM and thus in a reduced amount of EQ. Managers engage in EM especially during periods of financial distress to mask the negative effects of the crisis (e.g., low profitability and bad financial performance).作者: Disk199 時間: 2025-3-25 00:18 作者: ineffectual 時間: 2025-3-25 03:21 作者: 烤架 時間: 2025-3-25 08:45
Earnings Quality and Earnings Management,nting Standards, may distort the usefulness of financial reporting to users. In this circumstance, EM looks like a practice that could lead to lower quality of earnings if it identifies with the result of management’s opportunistic use of accruals with the intent to mislead users.作者: 追蹤 時間: 2025-3-25 12:17 作者: 憤世嫉俗者 時間: 2025-3-25 16:22 作者: aqueduct 時間: 2025-3-25 20:14 作者: hemoglobin 時間: 2025-3-26 04:07 作者: febrile 時間: 2025-3-26 07:35
IAS/IFRSs, Accounting Quality and Earnings Quality,/IFRSs improves the reliability of financial reporting by limiting opportunistic managerial discretion while others claimed that the accounting flexibility of IAS/IFRSs might provide greater opportunities for earnings manipulation. The question focused on both the degree of EM and the value relevanc作者: GEON 時間: 2025-3-26 09:37
Fair Value Accounting and Earnings Quality, current accounting information since it is a market-based measurement. Nevertheless, Fair Value is considered unreliable and often it is subject to managerial discretion, especially when markets are illiquid or distressed. High degree of subjectivity in estimation of Fair Value could allow manageme作者: Flatus 時間: 2025-3-26 12:38
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