Earning Quality: Great accounting challenge

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VAEZ SEYED ALI; BONABI GHADIM RAHIM

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2021 | Volume:10 | Issue:38 Page(s): 23-38

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Information Journal Paper

Title

Earning Quality: Great accounting challenge

Author(s)

VAEZ SEYED ALI | BONABI GHADIM RAHIM | Issue Writer Certificate

Keywords

Real Earning

Economic Earning

Earnings Quality

Profitability Accuracy

Abstract

The starting point for many economic and investment decisions is the awareness of the company's reported profits as an indicator of its management performance. In the meantime, due to the separation of ownership from management, the profit reported by the management does not always reflect the actual profits demanded by investors. Because profits due to the lack of unit definitions and framework in the past, as well as because of financial reporting standards flexibility, provides managers with the opportunity to make profits to achieve their own personal goals and interests. In other words, at present, the net profit represented is a combination of real, sometimes formal, and estimated items, and the disadvantages of this benefit, which excludes the real aspect, is that, firstly, formal transactions do not essentially have a real basis and at the time of its discovery, it is a fraud in financial reporting. In the second place, estimated items and judgments are the result of managerial thought and not transactions, and in principle, such attributes cannot be attributed to the real attribute. As a result, we should ignore the concept of real profit and take account of the level of accounting profit with regard to its quality. The honest expression of profit in the ideal form (theoretically) is not feasible or practical and the concept of economic profit cannot be considered as an appropriate and practical model for providing an earning quality in accounting and it's not possible to make that sense in the world of accounting. This research presents a new perspective on Earnings Quality.

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APA: Copy

VAEZ, SEYED ALI, & BONABI GHADIM, RAHIM. (2021). Earning Quality: Great accounting challenge. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(38 ), 23-38. SID. https://sid.ir/paper/962197/en

Vancouver: Copy

VAEZ SEYED ALI, BONABI GHADIM RAHIM. Earning Quality: Great accounting challenge. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2021;10(38 ):23-38. Available from: https://sid.ir/paper/962197/en

IEEE: Copy

SEYED ALI VAEZ, and RAHIM BONABI GHADIM, “Earning Quality: Great accounting challenge,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 38 , pp. 23–38, 2021, [Online]. Available: https://sid.ir/paper/962197/en

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