Review of Factors Working on Earnings Quality

摘要：

Earnings quality plays an important role in resources allo cation and regulators decision making.This paper reviews the research findings on factors working on earnings quality from accounting stand ards,firm characteristics,board and auditing committees characteristics, managerial characteristics,auditing firm characteristics and other factors, give personal opinion on the current findings,and predict the possible fu ture research focus on earnings quality.

关键词： Earnings quality Earnings management Empirical research

作者: Wu Dejun

作者单位: School of Accounting, Zhongnan University of Economics and Law

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 366-377

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）