23+ Earning Quality
Background. What is quality of earnings? This video explains the concept of earnings quality.
Part of a series on accounting. Firms face significant pressure to meet earnings targets, comply with debt covenants. Earnings quality on wn network delivers the latest videos and editable pages for news & events, including entertainment, music, sports, science and more, sign up and share your playlists.
What is the quality of earnings?
Good quality of earning report will not show fictitious revenue. Researchers have used various measures as indications of ''earnings quality'' including persistence, accruals, smoothness. Earnings quality based on corporate investment decisions feng li∗ received 25 july 2007; Accruals quality, earnings persistence, earnings predictability;