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Relationship between Earnings Management and Earnings quality in the Globalized Business Environment

SHS Web of Conferences, 2021, Vol.92, p.2011 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/20219202011

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  • Title:
    Relationship between Earnings Management and Earnings quality in the Globalized Business Environment
  • Author: Cug, Juraj ; Cugova, Aneta
  • Kliestik, T.
  • Subjects: account management ; Earnings management ; earnings quality
  • Is Part Of: SHS Web of Conferences, 2021, Vol.92, p.2011
  • Description: Research background: Earnings management is a versatile phenomenon in firms’ financial reporting and It´s purpose is to demonstrate reasonable earnings quality. Thus, earnings management has much in common with earnings quality. Purpose of the article: This paper reviews earnings management and earnings quality in an information economics framework. We focus on earnings quality determinants, impact of earnings quality and the outcomes of earnings quality for companies. Methods: Basic scientific methods of analysis, synthesis, induction, deduction and abstraction were used to meet the stated goal. Findings & Value added: In general, earnings of high quality are those that have a high level of persistence, are more predictable, more timely, less volatile and have lower level of earnings management. Earnings management has a negative impact on the quality of earnings if it distorts the information in a way that is less useful for forecasting future cash flows.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2261-2424
    ISSN: 2416-5182
    EISSN: 2261-2424
    DOI: 10.1051/shsconf/20219202011
  • Source: EDP Open
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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