文章基本信息

标题：The Risk of Earnings Quality Impairment
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作者：Khairul Anuar Kamarudin ; Khairul Anuar Kamarudin ; Wan Adibah Wan Ismail 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：226-236
DOI：10.1016/j.sbspro.2014.06.030
语种：English
出版社：Elsevier
摘要：AbstractThis paper reviews prior studies that provide an understanding of earnings quality concepts. It presents various definitions of earnings quality and discusses proxies used in empirical literature to measure earnings quality. Prior studies measure earnings quality by using time-series properties of earnings including earnings persistence, predictability, timeliness and volatility; relating accruals to future cash flows, associating earnings with stock market metrics such as stock prices and returns and assessing the level of discretionary accruals. The literature emphasizes that the quality of earnings is very important as the earnings figure is widely used in many contractual agreements and investing decisions.
关键词：Earnings Quality;Earnings Persistence;Predictability;Timeliness;Volatility