Research on the Quality Problems of New Accounting Standards’ Earnings
- DOI
- 10.2991/icemct-16.2016.26How to use a DOI?
- Keywords
- New accounting standards, earnings quality, profit structure
- Abstract
The earnings quality is the core of accounting information quality, which reflects the ability of information needs of different stakeholders satisfied by earnings information when making decisions. The new accounting standards have changed in terms of the concept of income, profit elements and definitions, profit recognition and measurement, the reporting and disclosure of financial statements and many others. What implications will result by these changes to the earning qualities How to build a sound scientific analysis system under current standards to comment the earning quality of enterprises Under the background of new accounting standards and international convergence, this article based on the institutional background, manipulate recognition and economic consequences three perspectives to review the current literature and dig its intrinsic links of earning quality and eventually build the quality analysis system by discussing the relationship of the core of business, financial perspective and non-perspective, earnings quality and profit ability three aspects.
- Copyright
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Kaiyuan Zhang AU - Liufang Zeng AU - Zirui Xie PY - 2016/04 DA - 2016/04 TI - Research on the Quality Problems of New Accounting Standards’ Earnings BT - Proceedings of the 2016 International Conference on Education, Management and Computing Technology (ICEMCT-16) PB - Atlantis Press SP - 124 EP - 127 SN - 2352-5398 UR - https://doi.org/10.2991/icemct-16.2016.26 DO - 10.2991/icemct-16.2016.26 ID - Zhang2016/04 ER -