Titlebook: Earnings Quality; Definitions, Measure Elisa Menicucci Book 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license t

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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

Exposition

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

Neutral-Spine

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

粉筆

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

不妥協(xié)

奴才

奴才

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溫和女孩

constellation

978-3-030-36800-5The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl

男生戴手銬

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