二级中有相当大部分是earnings quality的，证明是工作实务中的重点。而凡是准备过CFA考试的即使是一级，也知道这部分的难度和重要性的。论坛里我看到有类似的书，虽然作者都一样，但是从大小看，可能不是同一版本，所以仍然拿出来与大家分享。

作者： Patricia M. Dechow，Catherine M. Schrand


Product DescriptionUnderstanding the quality of earnings is an essential part of processing and interpreting information. The authors of this Research Foundation of CFA Institute monograph discuss the types of earnings management techniques companies use, when earnings management is most likely to occur, and the role of key players in monitoring management and improving earnings quality. They also examine how investors respond to earnings and highlight trading strategies based on earnings quality.

Product Details

• Paperback: 160 pages
• Publisher: Research Foundation of CFA Institute (July 2, 2004)
• ISBN-10: 0943205689
• ISBN-13: 978-0943205687