Earnings quality research: Advances, challenges and future research
This discussion makes several observations regarding the earnings quality research reviewed in Dechow, Ge and Schrand (2010) (DGS). I discuss some of the factors that led to the large growth in the earnings quality literature over the past two decades, and note a few of the important contributions from this literature. I also present what I view as several major challenges the literature faces as well as some avenues for future research. In addition, I discuss the difficulties in evaluating such a diverse body of literature, and comment on DGS's major conclusions.
Year of publication: |
2010
|
---|---|
Authors: | DeFond, Mark L. |
Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 50.2010, 2-3, p. 402-409
|
Publisher: |
Elsevier |
Keywords: | Earnings quality Earnings management Abnormal accruals Proxies |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Palmrose, Zoe-Vonna, (2018)
-
How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews
DeFond, Mark L., (2010)
-
The effect of SOX on small auditor exits and audit quality
DeFond, Mark L., (2011)
- More ...