Accounting earnings is the main source of firm-specific information. Investors, creditors and others, earnings and its components in different ways and for different purposes are used to evaluate the prospects for cash flow investments or loans granted and for taking an investment decision, benefiting more than any other criteria are considered.
The financial crisis, the credibility of the financial reporting system in the confidence of investors, creditors and other stakeholders of compromise. Following this crisis, researchers and financial analysts focus solely on income from dividends paid to their quality. Quality assessment of benefit to users of financial statements in the current profits and expected future profits judgment about certainty will help. Since the concept of earnings quality based on content, so it is not possible to give a comprehensive definition of the different criteria used to measure it. This article explains the most important experimental measures of earnings quality literature to introduce measures that will most iconic models.
Bolo, G., & Hasani Alghar, M. (2014). Empirical Measures of Earnings Quality. Accounting and Auditing Studies, 3(12), 46-69. doi: 10.22034/iaas.2014.103527
MLA
Ghasem Bolo; Masoud Hasani Alghar. "Empirical Measures of Earnings Quality". Accounting and Auditing Studies, 3, 12, 2014, 46-69. doi: 10.22034/iaas.2014.103527
HARVARD
Bolo, G., Hasani Alghar, M. (2014). 'Empirical Measures of Earnings Quality', Accounting and Auditing Studies, 3(12), pp. 46-69. doi: 10.22034/iaas.2014.103527
VANCOUVER
Bolo, G., Hasani Alghar, M. Empirical Measures of Earnings Quality. Accounting and Auditing Studies, 2014; 3(12): 46-69. doi: 10.22034/iaas.2014.103527
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