Earnings quality research: Advances, challenges and future research

被引：92
|
作者：
DeFond, Mark L. [1 ]
机构：
[1] Univ So Calif, Los Angeles, CA 90089 USA
来源：
JOURNAL OF ACCOUNTING & ECONOMICS | 2010年 / 50卷 / 2-3期
关键词：
Earnings quality; Earnings management; Abnormal accruals; Proxies; CORPORATE GOVERNANCE; INDEPENDENT AUDITORS; INTERNAL CONTROL; ACCRUALS; MANAGEMENT; MARKET; INCENTIVES; INCOME; CONSERVATISM; STANDARDS;
D O I：
10.1016/j.jacceco.2010.10.004
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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. (C) 2010 Elsevier B.V. All rights reserved.
引用
收藏
页码：402 / 409
页数：8
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