search query: @author Ayres, F. L. / total: 4
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| Author: | Ayres, F. L. |
| Title: | Perceptions of earnings quality: what managers need to know. Making the bottom line look better may have a negative result |
| Journal: | Management Accounting (US)
1994 : MAR, VOL. 75:9, p. 27-29 |
| Index terms: | |
| Freeterms: | BERICHTSWESEN, BETRIEBSERFOLG, GEWINNPOLITIK |
| Language: | eng |
| Abstract: | A firm that wants to provide a strong signal about future earnings performance should avoid giving the negative impression that earnings are low in quality. The capital market's perception of the quality of earnings may be as important as the underlying earnings number. |
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