EARNINGS QUALITY RELATED TO SUSTAINABILITY, RELIABILITY, PERFORMANCE AND EARNINGS MANAGEMENT

The quality of earnings - this seemingly abstract concept - is, on the contrary, one of practical interest for investors in the decision-making process. Quality gains provide assurances about their persistence, about their lack of fluctuation, about their predictive ability. In this way, investors...

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Bibliographic Details
Main Authors: Mihalcea Mihaela-Maria, Hada Izabela-Diana
Format: Article
Language:English
Published: Academica Brâncuşi 2020-08-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2020-04/20_Mihalcea.pdf