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USE OF FINANCIAL RATIOS TO MEASURE THE QUALITY OF EARNINGS

Academy of Accounting and Financial Studies journal, 2018-04, Vol.22 (2), p.1-12 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2018 ;ISSN: 1096-3685 ;EISSN: 1528-2635

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  • Title:
    USE OF FINANCIAL RATIOS TO MEASURE THE QUALITY OF EARNINGS
  • Author: Gullett, Nell S ; Kilgore, Ronald W ; Geddie, Mary F
  • Subjects: Earnings management ; Financial analysis ; Financial ratios ; Financial statements ; Quality ; Studies
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2018-04, Vol.22 (2), p.1-12
  • Description: We propose the EQ Score, a user-friendly model derived from the Q Test developed by Putman et al. (2005) to measure earnings quality and detect earnings management in financial statements. It is comprised of five financial ratios and the data needed to compute the EQ Score is readily available to any reader of annual financial statements. We find the EQ Score means for the firms that have been on the receiving end of S.E.C. enforcement actions for financial reporting are significantly lower than the EQ Scores for the socially responsible, admired firms. However, the proposed EQ Score of 5.00 is not a reliable benchmark for classifying reported financial statements as either high earnings quality or low earnings quality.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: AUTh Library subscriptions: ProQuest Central
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