UNIT 5 Topic 1 Concept of Earnings Quality
UNIT 5 Topic 1 Concept of Earnings Quality
UNIT 5 Topic 1 Concept of Earnings Quality
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<strong>UNIT</strong> 5 <strong>Topic</strong> 1 <strong>Concept</strong> <strong>of</strong> <strong>Earnings</strong> <strong>Quality</strong> //<br />
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<strong>UNIT</strong> 5 <strong>Topic</strong> 1 <strong>Concept</strong> <strong>of</strong> <strong>Earnings</strong> <strong>Quality</strong> // The concept <strong>of</strong> accounting quality has several dimensions, but two<br />
characteristics <strong>of</strong>ten dominate: the accounting information should be a fair representation <strong>of</strong> performance for the<br />
reporting period, and it should provide relevant information to forecast expected future earnings. Provide a speci?c<br />
example <strong>of</strong> poor accounting quality that would hinder the forecasting <strong>of</strong> expected future earnings.<br />
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