A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (

This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discus

Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of

This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ