发帖
雷达卡
如题，本书一共160页，2004年出版。目录如下：
Contents
Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vi
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . viii
Chapter 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Chapter 2. Defining Earnings Quality . . . . . . . . . . . . . . . . . . . . 5
Chapter 3. Cash and Accrual Components of Earnings. . . . . . 16
Chapter 4. Financial Statement Components . . . . . . . . . . . . . . 26
Chapter 5. Earnings Management . . . . . . . . . . . . . . . . . . . . . . . 37
Chapter 6. Corporate Governance and Other Monitors . . . . . 62
Chapter 7. Investor Response to Earnings . . . . . . . . . . . . . . . . 76
Chapter 8. The Role of Voluntary Disclosure . . . . . . . . . . . . . . 88
Chapter 9. Earnings Quality over Time. . . . . . . . . . . . . . . . . . . 100
Chapter 10. Summary and Conclusions . . . . . . . . . . . . . . . . . . . 123
Appendix A. Trading Strategies. . . . . . . . . . . . . . . . . . . . . . . . . . . 126
Appendix B. SEC Rule 5-03: Income Statements . . . . . . . . . . . . . 127
Appendix C. Standard Setting on
Income Statement Presentation . . . . . . . . . . . . . . . 129
References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
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