Electronic Resource

Article - A Review on the multidimensional analysis of earnings quality Vol. 23, No. 2. Halaman: 243–260

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There is a generalized consensus among accounting researchers about the multidimensional nature of earn-
ings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the

earnings figure for decision making. In this paper, we undertake a literature revision on empirical research

on earnings quality that reveals that, although earnings quality is probably the most recurrent topic in ac-
counting, empirical research that have treated earnings quality as a multidimensional concept is almost

inexistent. In this sense, we document that: (1) Most of the empirical papers on earnings quality deal with

just one earnings characteristic, not including the potential effect of the other characteristics related to earn-
ings quality. (2) Some characteristics (particularly, accruals quality and, in a lesser way, conservatism) are

widely employed for representing earnings quality, whereas other characteristics (smoothness, persistence)
are much less used by researchers. (3) The research on the relationships among the different earnings
quality characteristics is scant and with mixed results. (4) Only a few papers develop multidimensional
measures of earnings quality, but these measures are based on too restrictive assumptions and there is no

evidence of superiority over single-dimension measures. We complement our bibliometric analysis by dis-
cussing the limitations of both the single-dimension approach and the multidimensional approaches used

to date, illustrating our arguments with a simulation process. Henceforth, this review contributes to prior
literature highlighting the main problems in prior literature for earnings quality measurement.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.3 ANA a

Penerbit

: Universidad de Salamanca (bekerja sama dengan Asociación Española de Profesores Universitarios de Co., 2020

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1988-4672

Klasifikasi

657.3

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 23, No. 2. Halaman: 243–260

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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