Compare Prices | Create Shopping Lists with Price Drop Alerts | Set Coupons, Promo Codes & Sales Alerts | Get Access to Exclusive Deals and Much More... All in One Place | Read all about it here

Earnings Quality

Earnings Quality

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783030367985
Condition
New
Product Description

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 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 considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firms current and future performance, or a distorting disclosure to mislead the firms true performance. The intentional manipulation of earnings by managers, within 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 fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting.

Available Colors
Available Sizes
1 Offer Price Range: $44.99 - $44.99
BEST PRICE

Single Product Purchase

$44.99
@ Link.springer.com     BUY Now

Price Comparison

Seller Contact Seller List Price On Sale Shipping Best Promo Final Price Volume Discount Financing Availability Seller's Page
BEST PRICE
1 Product Purchase
@ Link.springer.com
Contact Store Call Store Contact Support
$44.99 $44.99

$44.99
See Site In stock Visit Store

Similar Products

Guide to OCR for Arabic Scripts

$109.99

Belgien

$49.99

Digitales China

$37.99

Women's Theatre Writing in Victorian Britain

$54.99

Prostate Gland and Seminal Vesicles

$84.99

An American Scientist on the Research Frontier

$84.99

Cooperative Banking in Europe

$109.99

The Politics, Practices, and Possibilities of Migrant Children Schools in Contemporary China

$99.99

Lung Cancer

$89.00

Doktor Faustus (ver-)stimmen

$49.99

Male Infertility

$54.99

Engineering Environment-Mediated Multi-Agent Systems

$39.99

Proceedings of Third International Conference on Computing and Communication Networks

$249.99

Contemporary Womens Fiction and the Fantastic

$109.99

Life Cycle Management

$59.99

Bioactive Heterocycles V

$169.00

Multiple Classifier Systems

$39.99

Chemikalien und Drogen (CIG)

$54.99

Congenital Heart Diseases in Adults

$99.99

Electronic Participation

$54.99

Sensitivity to Change

$169.00

Die turbulente Reibungsschicht in ebener Strmung bei Druckabfall und Druckanstieg

$54.99

Deutsche Volkskunde zwischen Germanistik und Sozialwissenschaften

$29.99

Spatial Spillovers

$149.00

One-Dimensional Finite Elements

$39.99

Diophantine Equations and Inequalities in Algebraic Number Fields

$39.99

Indien: Wirtschaft, Verfassung, Politik

$74.99

Beyond Good Company

$44.99

Performance, Subjectivity, Cosmopolitanism

$79.99

CO2 Separation, Purication and Conversion to Chemicals and Fuels

$169.99

Der moderne Staat

$17.99

Konsumismus

$17.99

WAIMH Handbook of Infant and Early Childhood Mental Health

$249.99

Process Plant Operating Procedures

$169.99

Interkulturelle Managementkompetenz

$109.00

Disc Winds Matter

$84.99

Nitric Oxide and the Regulation of the Peripheral Circulation

$39.99

Flow Cytometry and Cell Sorting

$219.99

People and their Pasts

$109.99

Becoming Supernatural- How Common People Are Doing The Uncommon by Joe Dispense

$19.99