The Effects of Knowledge of Earnings Persistence, Financial Statement Format, and Concerns about Quality of Earnings

• Main Author: LOW, Bernardine
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2009
• Subjects: knowledge of earnings persistence; financial statement format; accruals; quality of earnings; financial statement users.; Accounting; Corporate Finance; Portfolio and Security Analysis
• Online Access: https://ink.library.smu.edu.sg/soa_research/839; http://www.accountancy.smu.edu.sg/research/seminar/pdf/BernardineLOW_paper.pdf
• Institution: Singapore Management University

This paper examines whether financial statement users exhibit greater ability to discriminate between high and low-accrual firms when they have greater knowledge of earnings persistence, greater awareness of concerns about the quality of earnings, and when accruals are presented more clearly in the...