Line-item analysis of earnings quality
著者
書誌事項
Line-item analysis of earnings quality
（Foundations and trends in accounting / editor-in-chief, Stefan J. Reichelstein, v. 3 issue 2-3）
Now, c2009
- : pbk
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注記
Includes bibliographical references (p. 141-148)
Originally published as "Foundations and trends in accounting" vol. 3, nos. 2-3 (2009) p. 87-221
内容説明・目次
内容説明
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, it analyzes key line items from the financial statements.
For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. This book will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
目次
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements.
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