{"title":"财务报表质量的非盈余管理措施","authors":"Agnieszka Piechocka-Kałużna","doi":"10.5171/2021.946405","DOIUrl":null,"url":null,"abstract":"The quality of financial statements is the fundamental issue in terms of the reliability of the accounting conducted by those who prepare them. Since the beginning of the 21st century, and with the growing concerns regarding the data released in financial statements, the development of methods for testing the quality of financial reporting has been of great and growing importance.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"663 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Non-Earning Management Measures of The Quality of Financial Statements\",\"authors\":\"Agnieszka Piechocka-Kałużna\",\"doi\":\"10.5171/2021.946405\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The quality of financial statements is the fundamental issue in terms of the reliability of the accounting conducted by those who prepare them. Since the beginning of the 21st century, and with the growing concerns regarding the data released in financial statements, the development of methods for testing the quality of financial reporting has been of great and growing importance.\",\"PeriodicalId\":378060,\"journal\":{\"name\":\"Journal of Accounting and Auditing: Research & Practice\",\"volume\":\"663 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-11-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting and Auditing: Research & Practice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5171/2021.946405\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Auditing: Research & Practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5171/2021.946405","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Non-Earning Management Measures of The Quality of Financial Statements
The quality of financial statements is the fundamental issue in terms of the reliability of the accounting conducted by those who prepare them. Since the beginning of the 21st century, and with the growing concerns regarding the data released in financial statements, the development of methods for testing the quality of financial reporting has been of great and growing importance.
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