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Earnings quality research: Advances, challenges and future research · Study

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ArticleEarnings quality research: Advances, challenges and future research

Mark L. DeFond2010

Article2010

Earnings quality research: Advances, challenges and future research

229 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 2003Earnings Management through Real Activities Manipulation 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Audit committee, board of director characteristics, and earnings management 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

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2013Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom 2015The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements 2017Bank Loan Loss Provisions Research: A Review 2014The Role of Accounting Quality in the M&A Market 2013The effects of the European debt crisis on earnings quality 2016

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Details

Year2010

Typearticle

Published2010-10-22

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations229

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2010.10.004

openalex_workW1964084258

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