Earnings Quality: Definitions, Measures, and Financial Reporting
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cham
Springer International Publishing AG
2019
|
| Subjects: | |
| Item Description: | Description based on publisher supplied metadata and other sources |
| Physical Description: | 1 online resource (154 pages) |
| ISBN: | 9783030367985 |
Staff View
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| 505 | 8 | |a Intro -- Preface -- Contents -- List of Tables -- 1 Earnings Quality: How to Define -- 1.1 Introduction -- 1.2 Earnings Quality: Background -- 1.3 Earnings Quality: Definitions -- 1.4 Usefulness and Informativeness of Earnings Quality -- 1.5 Earnings Quality and Financial Reporting -- Bibliography -- 2 Measures of Earnings Quality -- 2.1 Introduction -- 2.2 Measurement of Earnings Quality -- 2.3 Earnings Attributes -- 2.3.1 Earnings Persistence -- 2.3.2 Earnings Predictability -- 2.3.3 Earnings Variability and Earnings Smoothness -- 2.3.4 Value Relevance -- 2.4 Timely Loss Recognition, Conservatism, and Accruals -- 2.5 Different Methods to Measure Earnings Quality -- Bibliography -- 3 Earnings Quality and Earnings Management -- 3.1 Introduction -- 3.2 Earnings Management: Literature Review -- 3.3 Earnings Management: Definitions -- 3.4 Earnings Management and Accrual Accounting -- 3.5 Earnings Management and Earnings Smoothing -- 3.6 Earnings Management and Accounting Conservatism -- 3.7 Earnings Management and Earnings Informativeness -- 3.8 Earnings Quality and Earnings Management -- Bibliography -- 4 IAS/IFRSs, Accounting Quality and Earnings Quality -- 4.1 Introduction -- 4.2 Accounting Standards and Accounting Quality -- 4.2.1 Qualitative Characteristics and the Quality of Financial Reporting -- 4.3 Accounting Standards and Earnings Quality -- 4.3.1 IAS/IFRSs and Earnings Quality -- 4.4 The Effects of IAS/IFRSs Adoption on Earnings Quality -- Bibliography -- 5 Fair Value Accounting and Earnings Quality -- 5.1 Introduction -- 5.2 Fair Value Accounting and Financial Reporting -- 5.2.1 The Shift from Historical Cost Accounting to Fair Value Accounting -- 5.2.2 The Informativeness of Fair Value -- 5.2.3 Fair Value Accounting and Earnings Volatility -- 5.3 Fair Value Accounting and Its Influence on Earnings Quality | |
| 505 | 8 | |a 5.4 The Effect of Fair Value Accounting on Earnings Response Coefficient (ERC) -- 5.5 The Impact of Fair Value Accounting on Earnings Quality During a Financial Crisis -- 5.5.1 Fair Value Accounting and Earnings Management -- 5.5.2 Fair Value Accounting and Earnings Management in Banking Sector -- 5.6 Conclusions -- Bibliography -- Index | |
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| author | Menicucci, Elisa |
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| contents | Intro -- Preface -- Contents -- List of Tables -- 1 Earnings Quality: How to Define -- 1.1 Introduction -- 1.2 Earnings Quality: Background -- 1.3 Earnings Quality: Definitions -- 1.4 Usefulness and Informativeness of Earnings Quality -- 1.5 Earnings Quality and Financial Reporting -- Bibliography -- 2 Measures of Earnings Quality -- 2.1 Introduction -- 2.2 Measurement of Earnings Quality -- 2.3 Earnings Attributes -- 2.3.1 Earnings Persistence -- 2.3.2 Earnings Predictability -- 2.3.3 Earnings Variability and Earnings Smoothness -- 2.3.4 Value Relevance -- 2.4 Timely Loss Recognition, Conservatism, and Accruals -- 2.5 Different Methods to Measure Earnings Quality -- Bibliography -- 3 Earnings Quality and Earnings Management -- 3.1 Introduction -- 3.2 Earnings Management: Literature Review -- 3.3 Earnings Management: Definitions -- 3.4 Earnings Management and Accrual Accounting -- 3.5 Earnings Management and Earnings Smoothing -- 3.6 Earnings Management and Accounting Conservatism -- 3.7 Earnings Management and Earnings Informativeness -- 3.8 Earnings Quality and Earnings Management -- Bibliography -- 4 IAS/IFRSs, Accounting Quality and Earnings Quality -- 4.1 Introduction -- 4.2 Accounting Standards and Accounting Quality -- 4.2.1 Qualitative Characteristics and the Quality of Financial Reporting -- 4.3 Accounting Standards and Earnings Quality -- 4.3.1 IAS/IFRSs and Earnings Quality -- 4.4 The Effects of IAS/IFRSs Adoption on Earnings Quality -- Bibliography -- 5 Fair Value Accounting and Earnings Quality -- 5.1 Introduction -- 5.2 Fair Value Accounting and Financial Reporting -- 5.2.1 The Shift from Historical Cost Accounting to Fair Value Accounting -- 5.2.2 The Informativeness of Fair Value -- 5.2.3 Fair Value Accounting and Earnings Volatility -- 5.3 Fair Value Accounting and Its Influence on Earnings Quality 5.4 The Effect of Fair Value Accounting on Earnings Response Coefficient (ERC) -- 5.5 The Impact of Fair Value Accounting on Earnings Quality During a Financial Crisis -- 5.5.1 Fair Value Accounting and Earnings Management -- 5.5.2 Fair Value Accounting and Earnings Management in Banking Sector -- 5.6 Conclusions -- Bibliography -- Index |
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| dewey-full | 658.15499999999997 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15499999999997 |
| dewey-search | 658.15499999999997 |
| dewey-sort | 3658.15499999999997 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T18:57:25Z |
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| spelling | Menicucci, Elisa Verfasser aut Earnings Quality Definitions, Measures, and Financial Reporting Cham Springer International Publishing AG 2019 ©2020 1 online resource (154 pages) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Preface -- Contents -- List of Tables -- 1 Earnings Quality: How to Define -- 1.1 Introduction -- 1.2 Earnings Quality: Background -- 1.3 Earnings Quality: Definitions -- 1.4 Usefulness and Informativeness of Earnings Quality -- 1.5 Earnings Quality and Financial Reporting -- Bibliography -- 2 Measures of Earnings Quality -- 2.1 Introduction -- 2.2 Measurement of Earnings Quality -- 2.3 Earnings Attributes -- 2.3.1 Earnings Persistence -- 2.3.2 Earnings Predictability -- 2.3.3 Earnings Variability and Earnings Smoothness -- 2.3.4 Value Relevance -- 2.4 Timely Loss Recognition, Conservatism, and Accruals -- 2.5 Different Methods to Measure Earnings Quality -- Bibliography -- 3 Earnings Quality and Earnings Management -- 3.1 Introduction -- 3.2 Earnings Management: Literature Review -- 3.3 Earnings Management: Definitions -- 3.4 Earnings Management and Accrual Accounting -- 3.5 Earnings Management and Earnings Smoothing -- 3.6 Earnings Management and Accounting Conservatism -- 3.7 Earnings Management and Earnings Informativeness -- 3.8 Earnings Quality and Earnings Management -- Bibliography -- 4 IAS/IFRSs, Accounting Quality and Earnings Quality -- 4.1 Introduction -- 4.2 Accounting Standards and Accounting Quality -- 4.2.1 Qualitative Characteristics and the Quality of Financial Reporting -- 4.3 Accounting Standards and Earnings Quality -- 4.3.1 IAS/IFRSs and Earnings Quality -- 4.4 The Effects of IAS/IFRSs Adoption on Earnings Quality -- Bibliography -- 5 Fair Value Accounting and Earnings Quality -- 5.1 Introduction -- 5.2 Fair Value Accounting and Financial Reporting -- 5.2.1 The Shift from Historical Cost Accounting to Fair Value Accounting -- 5.2.2 The Informativeness of Fair Value -- 5.2.3 Fair Value Accounting and Earnings Volatility -- 5.3 Fair Value Accounting and Its Influence on Earnings Quality 5.4 The Effect of Fair Value Accounting on Earnings Response Coefficient (ERC) -- 5.5 The Impact of Fair Value Accounting on Earnings Quality During a Financial Crisis -- 5.5.1 Fair Value Accounting and Earnings Management -- 5.5.2 Fair Value Accounting and Earnings Management in Banking Sector -- 5.6 Conclusions -- Bibliography -- Index Earnings management.. Financial statements Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s DE-604 Erscheint auch als Druck-Ausgabe Menicucci, Elisa Earnings Quality Cham : Springer International Publishing AG,c2019 9783030367978 |
| spellingShingle | Menicucci, Elisa Earnings Quality Definitions, Measures, and Financial Reporting Intro -- Preface -- Contents -- List of Tables -- 1 Earnings Quality: How to Define -- 1.1 Introduction -- 1.2 Earnings Quality: Background -- 1.3 Earnings Quality: Definitions -- 1.4 Usefulness and Informativeness of Earnings Quality -- 1.5 Earnings Quality and Financial Reporting -- Bibliography -- 2 Measures of Earnings Quality -- 2.1 Introduction -- 2.2 Measurement of Earnings Quality -- 2.3 Earnings Attributes -- 2.3.1 Earnings Persistence -- 2.3.2 Earnings Predictability -- 2.3.3 Earnings Variability and Earnings Smoothness -- 2.3.4 Value Relevance -- 2.4 Timely Loss Recognition, Conservatism, and Accruals -- 2.5 Different Methods to Measure Earnings Quality -- Bibliography -- 3 Earnings Quality and Earnings Management -- 3.1 Introduction -- 3.2 Earnings Management: Literature Review -- 3.3 Earnings Management: Definitions -- 3.4 Earnings Management and Accrual Accounting -- 3.5 Earnings Management and Earnings Smoothing -- 3.6 Earnings Management and Accounting Conservatism -- 3.7 Earnings Management and Earnings Informativeness -- 3.8 Earnings Quality and Earnings Management -- Bibliography -- 4 IAS/IFRSs, Accounting Quality and Earnings Quality -- 4.1 Introduction -- 4.2 Accounting Standards and Accounting Quality -- 4.2.1 Qualitative Characteristics and the Quality of Financial Reporting -- 4.3 Accounting Standards and Earnings Quality -- 4.3.1 IAS/IFRSs and Earnings Quality -- 4.4 The Effects of IAS/IFRSs Adoption on Earnings Quality -- Bibliography -- 5 Fair Value Accounting and Earnings Quality -- 5.1 Introduction -- 5.2 Fair Value Accounting and Financial Reporting -- 5.2.1 The Shift from Historical Cost Accounting to Fair Value Accounting -- 5.2.2 The Informativeness of Fair Value -- 5.2.3 Fair Value Accounting and Earnings Volatility -- 5.3 Fair Value Accounting and Its Influence on Earnings Quality 5.4 The Effect of Fair Value Accounting on Earnings Response Coefficient (ERC) -- 5.5 The Impact of Fair Value Accounting on Earnings Quality During a Financial Crisis -- 5.5.1 Fair Value Accounting and Earnings Management -- 5.5.2 Fair Value Accounting and Earnings Management in Banking Sector -- 5.6 Conclusions -- Bibliography -- Index Earnings management.. Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4128343-0 |
| title | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_auth | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_exact_search | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_exact_search_txtP | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_full | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_fullStr | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_full_unstemmed | Earnings Quality Definitions, Measures, and Financial Reporting |
| title_short | Earnings Quality |
| title_sort | earnings quality definitions measures and financial reporting |
| title_sub | Definitions, Measures, and Financial Reporting |
| topic | Earnings management.. Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Earnings management.. Financial statements Rechnungslegung |
| work_keys_str_mv | AT menicuccielisa earningsqualitydefinitionsmeasuresandfinancialreporting |