Earnings Quality

Código: PCON-1016
Curso: Mestrado em Ciências Contábeis
Créditos: 2
Carga horária: 30
Ementa: The goal of this course is to develop students critical thinking about the relation between economic consequences and earnings quality measures. Develops skills about research questions and research design development as well as practical implications.
BUSHMAN, R. M., LERMAN, A. and ZHANG, X. F. (2016), The Changing Landscape of Accrual Accounting. Journal of Accounting Research, 54: 41–78. doi: 10.1111/1475-679X.12100
Dechow, P. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics.
Dechow, Ge, Schrand. 2010. Understanding earnings quality: a review of the proxies, their determinants and their consequences. Journal of Accounting and Economics.
DeFond, 2010. Earnings quality research: advances, challenges and future research. Journal of Accounting and Economics.
Sloan, R. G.. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?. The Accounting Review, 71(3), 289–315.
Sloan, R. G. 2001. Financial accounting and corporate governance: A discussion. Journal of Accounting and Economics, 32(1-3): 335–347.

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