Volume : IV, Issue : IX, September - 2014

Understanding of Proxies in Earning Quality: An Introduction

Dr. Nikhil Ranjan Agarwal

Abstract :

An earning quality reflects the company’s current operating performance, is a good indicator of future operating performance and is a useful measure for assessing firm value. Greater earning persistence is a meaningful definition for earning quality only if earnings truly reflect performance during the period and if current period performance persists in future periods. Earnings of high quality are attributable to conservative accounting standards and / or strong cash flows. The study will examine key issues of proxies relating to earnings quality, including the attributes of high–quality earnings with relevance and reliability.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. Nikhil Ranjan Agarwal Understanding of Proxies in Earning Quality: An Introduction Indian Journal of Applied Research, Vol.4, Issue.9 September 2014

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