Earnings Quality, Accruals and Subjective Goodwill Accounting

• Published in: IDEAS Working Paper Series from RePEc
• Main Author: Yuko Katsuo
• Format: Paper
• Language: English
• Published: St. Louis Federal Reserve Bank of St. Louis 01.01.2008
• Subjects: Earnings; Goodwill

This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the c...