Quality Of Earnings
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Quality Of Earnings
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Author : Thornton L. O'glove
language : en
Publisher: Simon and Schuster
Release Date : 1987
Quality Of Earnings written by Thornton L. O'glove and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business & Economics categories.
From Simon & Schuster, Quality of Earnings is an investor's guide to how much money a company is really making. From Thornton L. O'glove, Quality of Earnings is an indispensable guide to determining how much money a company is really making and for buying and selling stocks without making costly blunders.
Tough Minded Management
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Author : Joe D. Batten
language : en
Publisher: Wipf and Stock Publishers
Release Date : 2002-12-26
Tough Minded Management written by Joe D. Batten and has been published by Wipf and Stock Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-12-26 with Religion categories.
Sound advice that can be adapted by managers at all levels." 'B/M Book Review' The excellence of the book lies in the basic information it has to give the relatively new manager." 'Personnel Psychology' Must reading for anyone who thinks all management books are just a rehash of planing, organizing, staffing, controlling, etc.... Especially recommended...." 'NRHA Magazine' A totally fresh description of how to turn MBO into a 'living system'...practical and highly motivational. 'Buffalo Law Journal' Many useful suggestions to offer the executive." 'West Coast Review of Books'
Earnings Quality
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Author : Jennifer Francis
language : en
Publisher: Now Publishers Inc
Release Date : 2008
Earnings Quality written by Jennifer Francis and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Line Item Analysis Of Earnings Quality
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Author : Melumad Nahum
language : en
Publisher: Now Publishers Inc
Release Date : 2009
Line Item Analysis Of Earnings Quality written by Melumad Nahum and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
Earnings Quality
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Author : Elisa Menicucci
language : en
Publisher: Springer Nature
Release Date : 2019-12-21
Earnings Quality written by Elisa Menicucci and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-21 with Business & Economics categories.
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.
Earnings Quality And Earnings Management
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Author : Sanjay Wikash Bissessur
language : en
Publisher: Rozenberg Publishers
Release Date : 2005
Earnings Quality And Earnings Management written by Sanjay Wikash Bissessur and has been published by Rozenberg Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Earnings Quality
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Author : Patricia M. Dechow
language : en
Publisher: Research Foundation of the Institute of Chartered Financial Analysts
Release Date : 2004-01-01
Earnings Quality written by Patricia M. Dechow and has been published by Research Foundation of the Institute of Chartered Financial Analysts this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Corporate profits categories.
How To Analyze Businesses Financial Statements And The Quality Of Earnings
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Author : Joel G. Siegel
language : en
Publisher:
Release Date : 1991
How To Analyze Businesses Financial Statements And The Quality Of Earnings written by Joel G. Siegel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Accounting categories.
Encompasses the developments in accounting. Includes coverage of the analytical implications of the Statement of Cash Flows required by FASB No. 95.
Earnings Management Conservatism And Earnings Quality
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Author : Ralf Ewert
language : en
Publisher:
Release Date : 2012
Earnings Management Conservatism And Earnings Quality written by Ralf Ewert and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Earnings Management, Conservatism, and Earnings Quality reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The fundamental issue addressed is what economic effects these biases have on earnings quality or financial reporting quality. Earnings Management, Conservatism, and Earnings Quality reviews analytical models of earnings management and conservatism and shows that both can have beneficial or detrimental economic effects, so a differentiated view is appropriate. Earnings management can provide additional information via the financial reporting communication channel, but it can also be used to misrepresent the firm's position. What the authors find is that similar to earnings management, conservatism can reduce the information content of financial reports if it suppresses relevant information, but it can be a desirable feature that improves economic efficiency. The approach to study earnings management, conservatism, and earnings quality is based on the information economics literature. A variety of analytical models are reviewed that capture the effects and subtle interactions of managers' incentives and rational expectations of users. The benefit of analytical models is to make precise these, often highly complex, strategic effects. They offer a rigorous explanation for the phenomena and show that sometimes conventional wisdom does not apply. The monograph is organized around a few basic model settings, which are presented in simple versions first and then in extensions to elicit the main insights most clearly. Chapter 2 presents the basic rational expectations equilibrium model with earnings management and rational inferences by the capital market. Chapter 3 is devoted to earnings quality and earnings quality metrics used in many studies. Chapter 4 studies conservatism in accounting. Finally, the authors examine the interaction between conservatism and earnings management. Each chapter ends with a section containing a summary of the main findings and conclusions.
Capital Market Implications Of Earnings Quality
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Author : Bianca Ahrens
language : en
Publisher: BoD – Books on Demand
Release Date : 2010
Capital Market Implications Of Earnings Quality written by Bianca Ahrens and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
In his speech from 1998 the former chairman of the United States Securities and Exchange Commission (SEC) Arthur Levitt pointed out that trust "is the bedrock of our capital markets" and that this must not be shaken by the erosion of earnings quality. He made clear that it is the challenge of the whole financial community to counteract such a development. This thesis deals with the question whether the importance of earnings for the capital market varies with its quality. The question arises, because in recent years a large number of firm scandals has shaken the trust in the reliability of reported earnings. In order to properly address the research questions, the literature on earnings quality definitions, quality measures as well as implications of earnings quality on capital markets is reviewed and critically discussed. The author investigates whether well known results concerning capital market implications of earnings quality remain stable for all measures considered. She answers the question of how earnings quality affects firm value, cost of equity capital, and the accuracy of analysts' forecasts taking into account the effects of determinants of earnings quality.