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Earnings Quality Measures and Excess Returns
This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings...
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| Publicado no: | J Bus Finance Account |
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| Main Authors: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
BlackWell Publishing Ltd
2014
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| Assuntos: | |
| Acesso em linha: | https://ncbi.nlm.nih.gov/pmc/articles/PMC4540158/ https://ncbi.nlm.nih.gov/pubmed/26300582 https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1111/jbfa.12071 |
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