Articles liés à Earnings Quality: Definitions, Measures, and Financial...
Synopsis
Provides an overview for understanding earning quality in the context of financial reporting
Offers suggestions to define and measure EQ and explores earnings manipulation and its effect
Investigates the factors influencing the differences in financial reporting and especially earnings quality in an international setting
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
À propos de l'auteur
Elisa Menicucci is an Assistant Professor of Business Administration at the Department of Business Studies, University of Roma Tre, Rome, Italy. Her research focuses on accounting, business valuation, and integrated reporting, and she is also involved in editorial and review activities for various international journals. Elisa is a chartered accountant and auditor, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial institutions and companies.
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Earnings Quality (eng)
impression à la demandeVendeur : Brook Bookstore On Demand, Napoli, NA, Italie
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Earnings Quality: Definitions, Measures, and Financial Reporting
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Earnings Quality
Edité par
Springer International Publishing Dez 2019, 2019
ISBN 10 : 3030367975
ISBN 13 : 9783030367978
Neuf
Couverture rigide
Vendeur : BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Allemagne
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Buch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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 firm's current and future performance, or a distorting disclosure to mislead the firm's 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. 160 pp. Englisch. N° de réf. du vendeur 9783030367978
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Earnings Quality: Definitions, Measures, and Financial Reporting
Edité par
Palgrave Pivot, 2019
ISBN 10 : 3030367975
ISBN 13 : 9783030367978
Neuf
Couverture rigide
Edition originale
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Etat : New. 2019. 1st ed. 2020. hardcover. . . . . . N° de réf. du vendeur V9783030367978
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Earnings Quality: Definitions, Measures, and Financial Reporting
Vendeur : Revaluation Books, Exeter, Royaume-Uni
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Hardcover. Etat : Brand New. 147 pages. 8.25x5.75x0.50 inches. In Stock. N° de réf. du vendeur x-3030367975
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Earnings Quality: Definitions, Measures, and Financial Reporting
Vendeur : Kennys Bookstore, Olney, MD, Etats-Unis
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Etat : New. 2019. 1st ed. 2020. hardcover. . . . . . Books ship from the US and Ireland. N° de réf. du vendeur V9783030367978
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Earnings Quality
Edité par
Springer International Publishing, 2019
ISBN 10 : 3030367975
ISBN 13 : 9783030367978
Neuf
Couverture rigide
Vendeur : moluna, Greven, Allemagne
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Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Provides an overview of earnings quality (EQ) in the context of financial reportingOffers suggestions for defining and measuring earnings quality (EQ)Describes the relationship between EQ and earnings management (EM)Elisa Meni. N° de réf. du vendeur 448680467
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Earnings Quality
Edité par
Springer Dez 2019, 2019
ISBN 10 : 3030367975
ISBN 13 : 9783030367978
Neuf
Couverture rigide
Vendeur : buchversandmimpf2000, Emtmannsberg, BAYE, Allemagne
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Buch. Etat : Neu. This item is printed on demand - Print on Demand Titel. Neuware -Investigates the factors influencing the differences in financial reporting and especially earnings quality in an international settingSpringer-Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg 160 pp. Englisch. N° de réf. du vendeur 9783030367978
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Earnings Quality : Definitions, Measures, and Financial Reporting
Vendeur : AHA-BUCH GmbH, Einbeck, Allemagne
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Buch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - 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 firm's current and future performance, or a distorting disclosure to mislead the firm's 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. N° de réf. du vendeur 9783030367978
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EUR 62,28
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