Cookies?
Library Header Image
LSE Research Online LSE Library Services

Earnings quality, accruals and subjective goodwill accounting

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.

[img]
Preview
PDF
Download (213Kb) | Preview

Abstract

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)
Official URL: http://sticerd.lse.ac.uk
Additional Information: © 2008 Yuko Katsuo
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)
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Identification Number: 526
Date Deposited: 10 Jul 2008 11:06
URL: http://eprints.lse.ac.uk/6912/

Actions (login required)

Record administration - authorised staff only Record administration - authorised staff only