Line-Item Analysis of Earnings Quality
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1# miumiu001982


In this paper, we discuss earnings quality and the related concept
of earnings management, focusing on the primary financial accounts.
For each key line-item from the financial statements, we summarize
accounting and economic considerations applicable to that item, discuss
implications for earnings quality, evaluate the susceptibility of the
item to manipulation, and identify potential red flags. The red flags and
specific issues discussed for the individual line-items provide a framework
for fundamental and contextual analysis by academic researchers
and practitioners.

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