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Publikācija: Earnings Quality as a Key Point of Corporate Governance

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Nosaukums oriģinālvalodā Earnings Quality as a Key Point of Corporate Governance
Pētniecības nozare 5. Sociālās zinātnes
Pētniecības apakšnozare 5.2. Ekonomika un uzņēmējdarbība
Autori Nataļja Lāce
Guna Ciemleja
Natalja Buldakova
Atslēgas vārdi earnings quality, financial statements, scores method
Anotācija Earnings quality is an important aspect of evaluating an entity’s financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company’s true earnings, as well as the usefulness of reported earnings to predict future earnings. Earnings quality also refers to the stability, persistence, and lack of variability in reported earnings. The goal of the research is to identify factors influencing quality of the reported earnings, to develop an earnings quality assessment model based on these factors and to test the model’s validity and reliability applying it in practice. The main problem which was solved in the course of the research was to interconnect accounting methods, used for preparing financial statements as a way to link the “quality” of reported earnings and financial health of the organization. The main restriction is that research was conducted for private companies. The methods chosen for conducting the research were: literature exploring, analysis, comparison, modeling, method of expert evaluation.
Atsauce Lāce, N., Ciemleja, G., Buldakova, N. Earnings Quality as a Key Point of Corporate Governance. No: Proceedings of the 10th International Conference Liberec Economic Forum 2011: Liberec Economic Forum 2011, Čehija, Liberec, 19.-20. septembris, 2011. Liberec: Technical University of Liberec, 2011, 260.-269.lpp. ISBN 9788073727550.
ID 11506