How should we think about earnings quality? A discussion of Earnings quality: Evidence from the field

• 成果类型: Article
• 署名作者: Nelson, Mark W.; Skinner, Douglas J.
• 署名单位: Cornell University; University of Chicago
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101
• DOI: 10.1016/j.jacceco.2013.10.003
• 发表日期: 2013
• 关键词: auditors; Negotiation

摘要

Dichev, Graham, Harvey and Rajgopal (DGHR, in this issue) survey chief financial officers (CFOs) to elicit their views on earnings quality, broader trends in financial reporting, and the prevalence of earnings management. They provide some interesting insights on these issues. We discuss how CFOs' incentives in the financial reporting process are likely to affect what we can learn from them about earnings quality. We also discuss how DGHR's methodological choices regarding survey sample and question design affect their inferences, including what we can infer about the prevalence and magnitude of earnings management. (C) 2013 Elsevier B.V. All rights reserved.