Earnings quality research: Advances, challenges and future research

Mark L. DeFond

Journal of Accounting and Economics, 2010, vol. 50, issue 2-3, 402-409

Abstract: This discussion makes several observations regarding the earnings quality research reviewed in Dechow, Ge and Schrand (2010) (DGS). I discuss some of the factors that led to the large growth in the earnings quality literature over the past two decades, and note a few of the important contributions from this literature. I also present what I view as several major challenges the literature faces as well as some avenues for future research. In addition, I discuss the difficulties in evaluating such a diverse body of literature, and comment on DGS's major conclusions.

Keywords: Earnings; quality; Earnings; management; Abnormal; accruals; Proxies (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (46)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:402-409

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