盈利质量外文文献

KL 2,t?= persistance; KL 3,t?= predictability; KL 4,t?= smoothnessРKL 5,t?= factorial earnings qualityРTable 3РThe Attributes of Acconting-based Earnings Quality and Its MeasurementРNoРThe AttributesРThe MeasurementРThe ResearchersР1РAccrual QualityРMapping the current accrual towards the past, present and future cash flowРDechow and Dichev (2002); Francis et al. (2003a, 2003b, 2004); Chambers (2003);Р2РPersistanceРThe regression coefficient of current earnings towards the future earnings (Model AR1)РLev (1993); Francis et al.Р(2003b, 2004), Sloan (1996)Р3РPredictabilityРThe standard deviation ofРmodel AR1 error.РFrancis et al. (2003a); BrownРand Sivakumar (2001)Р4РSmoothnessРThe ratio of earningsРvariability towards the cashР flow variability. РMiller (2002); Francis et al.Р(2003b, 2004);