In this article we consider comprehensive review about the earnings quality conception. We present existing definition and research direction of earnings quality. Finally we argue the existing vagueness of these researches. Our results show that since there is not precise definition of earnings itself, we can’t have precise definition of the earnings quality conception and similarly we can’t consider the measurement criterion for it. This situation leads to create a basic vague for earnings quality researches. The vague is that since there is not precise measurement criterion for earnings quality, it may, we reach to different results when we use the different criterions. As result, we should not argue positively that, specific firm that has low (high) quality of earnings. The reason of this claim is that maybe we can reach to reverse result, if we use other criterion. We consider all follow up with more details in next parts.
Eftekhari,V. and Parvaie,A. (2014). Review of earnings quality conception and the existing vagueness of these researches. Accounting and Auditing Studies, 3(10), 96-110. doi: 10.22034/iaas.2014.103573
MLA
Eftekhari,V. , and Parvaie,A. . "Review of earnings quality conception and the existing vagueness of these researches", Accounting and Auditing Studies, 3, 10, 2014, 96-110. doi: 10.22034/iaas.2014.103573
HARVARD
Eftekhari V., Parvaie A. (2014). 'Review of earnings quality conception and the existing vagueness of these researches', Accounting and Auditing Studies, 3(10), pp. 96-110. doi: 10.22034/iaas.2014.103573
CHICAGO
V. Eftekhari and A. Parvaie, "Review of earnings quality conception and the existing vagueness of these researches," Accounting and Auditing Studies, 3 10 (2014): 96-110, doi: 10.22034/iaas.2014.103573
VANCOUVER
Eftekhari V., Parvaie A. Review of earnings quality conception and the existing vagueness of these researches. Accounting and Auditing Studies, 2014; 3(10): 96-110. doi: 10.22034/iaas.2014.103573
