Construct · 1 fields · 1 citations

earnings quality: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
earningsquality1 CONSTRUCTEarnings qualityDECHOW · ACCOUNTING

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Accounting

how well accruals map into realized cash flows, with poorer mapping meaning lower earnings quality.

In accounting, earnings quality refers to how well accruals map into realized cash flows, with poorer mapping meaning lower earnings quality. This meaning comes from Dechow (2002) in The Accounting Review.[1]

Unit
Recovery means
Measured by

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Nearby constructs

audit market concentration1 fields · 1 citationsanchor · a standalone constructauditor tenure1 fields · 1 citationsanchor · a standalone constructclawback2 fields · 2 citationsjingle · one word, two constructs

References

  1. Dechow, P. M., & Dichev, I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(s-1), 35-59. https://doi.org/10.2308/accr.2002.77.s-1.35

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