This text presents the concepts, principles and strategies of reporting financial and accounting information. It takes a practical approach to understanding fin

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

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

For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of

A Brookings Institution Press and Nomura Institute of Capital Markets Research publication Developed country capital markets have devised a set of institutions