Katsuo, Yuko (2008) Earnings quality, accruals and subjective goodwill accounting. JS, 526. Suntory and Toyota International Centres for Economics and Related Disciplines, London School of Economics and Political Science, London, UK.
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This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006). In this context, the conversion process of subjective goodwill, which is related to the allocation problem in accounting income and its relation to earnings quality, is focussed upon. The allocation problem is examined by clarifying the conversion process of subjective goodwill, and by highlighting the portion of the allocation error that reflects managerial discretion.
|Item Type:||Monograph (Discussion Paper)|
|Additional Information:||© 2008 Yuko Katsuo|
|Uncontrolled Keywords:||Accounting accruals, earnings quality, subjective goodwill, income measurement, allocation problem, value relevance, managerialdiscretion.|
|Library of Congress subject classification:||H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor
|Sets:||Collections > Economists Online
Research centres and groups > Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
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