Earnings quality : Evidence from the field $

@inproceedings{Dichev2012EarningsQ,
  title={Earnings quality : Evidence from the field \$},
  author={Ilia D. Dichev and John R. Grahamb and Campbell R. Harvey and Shiva Rajgopal},
  year={2012}
}
  • Ilia D. Dichev, John R. Grahamb, +1 author Shiva Rajgopal
  • Published 2012
Abstract: We provide insights into earnings quality from a survey of 169 CFOs of public companies and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all, high-quality earnings are sustainable and repeatable; specific characteristics include consistent reporting choices, backing by actual cash flows, and absence of one… CONTINUE READING