Detectando diferencias en la medición de la calidad del resultado: Evidencia empírica para empresas españolas

Artikel

Earnings quality is not a measurable concept through only one variable, but there are several attributes that characterize earnings quality and employing one or another could influence the research conclusion without considering one of them the best measure of earnings quality. The study deals with measuring earnings quality through different alternatives used in previous literature. Then, we study there are significant differences among these different methods to measure the same attribute using the Friedman test. The results of this study demonstrate that not only the earnings attribute is crucial to assess earnings quality, but also the different ways of measuring them could determine the results. Thus, through the results, we can say that is a key issue for any research on earnings quality, defining and measuring this concept properly, since the results and conclusions may be determined by that decision.

Object Details

• Language: Spanisch

References and Relationships

• Bibliographic citation: Journal: Revista de Métodos Cuantitativos para la Economía y la Empresa ; ISSN: 1886-516X ; Volume: 16 ; Year: 2013 ; Pages: 5-28 ; Sevilla: Universidad Pablo de Olavide

Classification and Topics

• Classification: Wirtschaft ; Accounting
• Subject: accounting quality ; earnings attributes ; discretionary accruals ; accruals quality ; earnings smoothing ; Friedman test

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Ferrer García, Cristina ; Laínez Gadea, José Antonio
• Event: Veröffentlichung
• (who): Universidad Pablo de Olavide
• (where): Sevilla
• (when): 2013

Further information

• Handle: http://hdl.handle.net/10419/113861
• Last update: 10.03.2025, 11:42 AM CET