In this essay, I argue that external financial reporting quality (EFRQ) has at best a second-
order effect on firm value of US publicly traded companies, and that attempts to improve a …

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 has received increasing …

Abstract 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 …

This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

Purpose The aim of this paper is to investigate the association of earnings quality with
corporate performance of publicly listed firms of China and tries to provide a new …

Empirical studies on earnings quality use various measures that capture particular
dimensions of earnings quality. This paper provides a theoretical foundation to evaluate and …

We examine the relation between the cost of equity capital and seven attributes of earnings:
accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and …

This paper investigates whether nonprofessional investors' beliefs mirror the SEC's
concerns that earnings quality and auditor independence have declined over time. It also …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

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