Evaluation of the level of quality of accounting profits in companies listed on the Damascus Stock Exchange - an applied study
published by Aِl-Baath University
in 2017
in Economy
and research's language is
العربية
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Abstract in English
The research is based on the main idea that the profits
themselves, as many shareholders, lenders and investors think,
are not a true measure of the quality of a company's profits.
References used
Altamuro, J., and Beatty, A., (2006). Do Internal Control Reforms Improve Earnings Quality? Working Paper, www.ssrn.com
Barua, A. (2006) Using the FASB's qualitative characteristics in earnings quality measures. Louisiana State University
Basu, S. (1997) “The conservatism principle and asymmetric timeliness of earnings”, Journal of accounting and economics