Journal of Accounting and Economics Vol. 50 No. 2-3 2010
Earnings quality research: Advances, challenges and future research
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.
- DOI
- 10.1016/j.jacceco.2010.10.004
- Volume
- 50
- Issue
- 2-3
- Pages
- 402-409
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref