LEADER 00791nam0-2200265---450- 001 990008201400403321 005 20051010104046.0 010 $a0-7506-6079-1 035 $a000820140 035 $aFED01000820140 035 $a(Aleph)000820140FED01 035 $a000820140 100 $a20051010d2005----km-y0itay50------ba 101 0 $aeng 200 1 $aLaser processing of engineering materials$ePrinciples, procedure and industrial application$fJohn C. Ion 205 $a1 210 $aOxford$cElsevier Butterworth-Heinemann$d2005 700 1$aIon,$bJohn C.$0498674 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990008201400403321 952 $a00 A2906$b5748$fDETEC 959 $aDETEC 996 $aLaser processing of engineering materials$9734305 997 $aUNINA LEADER 04106nam 22004935 450 001 9910366624903321 005 20250610110430.0 010 $a9783030367985 010 $a3030367983 024 7 $a10.1007/978-3-030-36798-5 035 $a(CKB)5280000000190222 035 $a(MiAaPQ)EBC6000742 035 $a(DE-He213)978-3-030-36798-5 035 $a(Perlego)3491751 035 $a(MiAaPQ)EBC29091021 035 $a(EXLCZ)995280000000190222 100 $a20191221d2020 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEarnings Quality $eDefinitions, Measures, and Financial Reporting /$fby Elisa Menicucci 205 $a1st ed. 2020. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Pivot,$d2020. 215 $a1 online resource (154 pages) $cillustrations 311 08$a9783030367978 311 08$a3030367975 320 $aIncludes bibliographical references and index. 327 $aChapter 1. Earnings quality: how to define -- Chapter 2. Measures of earnings quality -- Chapter 3. Earnings quality and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value Accounting and earnings quality. . 330 $aThis 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 attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm's current and future performance, or a distorting disclosure to mislead the firm's true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting. Elisa Menicucci is an Assistant Professor of Business Administration at the Department of Business Studies, University of Roma Tre, Rome, Italy. Her research focuses on accounting, business valuation, and integrated reporting, and she is also involved in editorial and review activities for various international journals. Elisa is a chartered accountant and auditor, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial institutions and companies. 606 $aAccounting 606 $aFinancial Accounting 615 0$aAccounting. 615 14$aFinancial Accounting. 676 $a658.155 700 $aMenicucci$b Elisa$4aut$4http://id.loc.gov/vocabulary/relators/aut$0438073 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910366624903321 996 $aEarnings Quality$92210340 997 $aUNINA