English, Article edition: Determinants of Earnings Quality Carmen Pineda González

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Determinants of Earnings Quality
Author
  • Carmen Pineda González
Physical Description
  • article
Notes
  • The concept of earnings quality refers to the possibility that accounting results are valued either above or below their numerical quantification, or; put another way, to the possibility of detecting differences in the results of various companies even though in quantitative terms they are of equal value, such that the results of the highest quality will be those which limit, or reduce, to the greatest extent the risk inherent in the decision making process. This general concept, however; has had different forms that require detailed study. In consequence, this paper aims both to review the different definitions of earnings quality present in the accounting literature, and to analyse the factors that determine earnings quality including: corporate decisions, accounting standards and the manipulation, stability, monetary content and permanent components of earnings.
  • quality of earnings, monetary content, variability of earnings, transitory and permanent components, accounting practices, earnings manipulation
  • RePEc:sar:journl:v:3:y:2000:i:5:p:149-182
Language
  • English
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