如题，本书一共160页，2004年出版。目录如下：

Contents

Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vi

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . viii

Chapter 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Chapter 2. Defining Earnings Quality . . . . . . . . . . . . . . . . . . . . 5

Chapter 3. Cash and Accrual Components of Earnings. . . . . . 16

Chapter 4. Financial Statement Components . . . . . . . . . . . . . . 26

Chapter 5. Earnings Management . . . . . . . . . . . . . . . . . . . . . . . 37

Chapter 6. Corporate Governance and Other Monitors . . . . . 62

Chapter 7. Investor Response to Earnings . . . . . . . . . . . . . . . . 76

Chapter 8. The Role of Voluntary Disclosure . . . . . . . . . . . . . . 88

Chapter 9. Earnings Quality over Time. . . . . . . . . . . . . . . . . . . 100

Chapter 10. Summary and Conclusions . . . . . . . . . . . . . . . . . . . 123

Appendix A. Trading Strategies. . . . . . . . . . . . . . . . . . . . . . . . . . . 126

Appendix B. SEC Rule 5-03: Income Statements . . . . . . . . . . . . . 127

Appendix C. Standard Setting on

Income Statement Presentation . . . . . . . . . . . . . . . 129

References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131