search query: @author DeFond, M.L. / total: 5
reference: 2 / 5
| Author: | DeFond, M.L. |
| Title: | Earnings quality research: Advances, challenges and future research |
| Journal: | Journal of Accounting & Economics
2010 : DEC, VOL. 50:2-3 p. 402-409 |
| Index terms: | earnings management accounting |
| Freeterms: | accruals proxies earnings quality |
| Language: | eng |
| Abstract: | This discussion makes several observations regarding the earnings quality research reviewed in Dechow, Ge and Schrand (2010) (DGS). The writer presents some of the factors that led to the large growth in the earnings quality literature over the past two decades, and notes a few of the important contributions from this literature. He also presents what he views as several major challenges the literature faces as well as some avenues for future research. In addition, there is some discussion on the difficulties in evaluating such a diverse body of literature, and comment on DGS's major conclusions. |
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