Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/113861
Authors: 
Ferrer García, Cristina
Laínez Gadea, José Antonio
Year of Publication: 
2013
Citation: 
[Journal:] Revista de Métodos Cuantitativos para la Economía y la Empresa [ISSN:] 1886-516X [Volume:] 16 [Year:] 2013 [Pages:] 5-28
Abstract (Translated): 
Earnings quality is not a measurable concept through only one variable, but there are several attributes that characterize earnings quality and employing one or another could influence the research conclusion without considering one of them the best measure of earnings quality. The study deals with measuring earnings quality through different alternatives used in previous literature. Then, we study there are significant differences among these different methods to measure the same attribute using the Friedman test. The results of this study demonstrate that not only the earnings attribute is crucial to assess earnings quality, but also the different ways of measuring them could determine the results. Thus, through the results, we can say that is a key issue for any research on earnings quality, defining and measuring this concept properly, since the results and conclusions may be determined by that decision.
Subjects: 
accounting quality
earnings attributes
discretionary accruals
accruals quality
earnings smoothing
Friedman test
JEL: 
M41
Document Type: 
Article

Files in This Item:
File
Size
700.11 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.