reviewJournal of Accounting and EconomicsSep 24, 2010Closed access

Understanding earnings quality: A review of the proxies, their determinants and their consequences

PDPatricia DechowWGWeili GeCMCatherine M. Schrand

University of California, Berkeley · University of Washington · +1 more institution

Indexed incrossref

Abstract

No abstract available for this paper.

Citation impact

3,933
total citations
FWCI
300.64
Percentile
100%
References
592
Citations per year

Authors

3

Topics & keywords

Topics
Keywords
  • Earnings quality
  • Earnings
  • Context (archaeology)
  • Accrual
  • Quality (philosophy)
  • Enforcement
  • Smoothness
  • Point (geometry)
UN Sustainable Development Goals
  • Decent work and economic growth
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