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Earnings Quality = Definitions, Measures, and Financial Reporting /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Earnings Quality/ by Elisa Menicucci.
其他題名:	Definitions, Measures, and Financial Reporting /
作者:	Menicucci, Elisa.
面頁冊數:	XI, 147 p. 2 illus., 1 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Financial Accounting. -
電子資源:	https://doi.org/10.1007/978-3-030-36798-5
ISBN:	9783030367985

Earnings Quality = Definitions, Measures, and Financial Reporting /
Menicucci, Elisa.

Earnings QualityDefinitions, Measures, and Financial Reporting /[electronic resource] :by Elisa Menicucci. - 1st ed. 2020. - XI, 147 p. 2 illus., 1 illus. in color.online resource.

Chapter 1. Earnings quality: how to define -- Chapter 2. Measures of earnings quality -- Chapter 3. Earnings quality and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value Accounting and earnings quality. .

This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting. Elisa Menicucci is an Assistant Professor of Business Administration at the Department of Business Studies, University of Roma Tre, Rome, Italy. Her research focuses on accounting, business valuation, and integrated reporting, and she is also involved in editorial and review activities for various international journals. Elisa is a chartered accountant and auditor, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial institutions and companies.

ISBN: 9783030367985

Standard No.: 10.1007/978-3-030-36798-5doiSubjects--Topical Terms:

1108966
Financial Accounting.

LC Class. No.: HF5601-5689

Dewey Class. No.: 657

Earnings Quality = Definitions, Measures, and Financial Reporting /
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