Earnings Quality: Definitions, Measures, and Financial Reporting by Elisa Menicucci
English | EPUB | 2020 | 154 Pages | ISBN : 3030351289 | 0.8 MB
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.