Open AccessUsing the FASB's qualitative characteristics in earnings quality measures
Author(s) -
Abhijit Barua
Publication year - 2022
Language(s) - English
Resource type - Dissertations/theses
DOI - 10.31390/gradschool_dissertations.2671
Subject(s) - earnings quality , earnings , operationalization , earnings response coefficient , financial statement , relevance (law) , actuarial science , accounting , reliability (semiconductor) , post earnings announcement drift , dimension (graph theory) , econometrics , quality (philosophy) , construct (python library) , business , economics , computer science , mathematics , audit , political science , philosophy , power (physics) , physics , accrual , epistemology , quantum mechanics , pure mathematics , law , programming language