Earnings Quality

Provides an overview for understanding earning quality in the context of financial reporting
Offers suggestions to define and measure EQ and explores earnings manipulation and its effect
Investigates the factors influencing the differences in financial reporting and especially earnings quality in an international setting

Autorentext

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.

Inhalt
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.