The Study & Explanation of Earnings Quality with Balance Sheet Approach
This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings. We compared accrual component persistence with cash component. We intro...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2010-06-01
|
| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4317_0ea3cdee0ec58b901d8c05c4c6ee0bc1.pdf |