http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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
Description based upon print version of record.
Includes bibliographical references and index.
Earnings Quality : Definitions, Measures, and Financial Reporting