Aspects of accounting quality Bayley, Luke en_US 2022-03-16T18:11:55Z 2022-03-16T18:11:55Z 2007 en_US
dc.description.abstract Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper. en_US
dc.language English
dc.language.iso EN en_US
dc.publisher UNSW, Sydney en_US
dc.rights CC BY-NC-ND 3.0 en_US
dc.rights.uri en_US
dc.source Thesis Digitisation Program en_US
dc.subject.other Accounting -- Quality control, en_US
dc.subject.other Managerial accounting, en_US
dc.title Aspects of accounting quality en_US
dc.type Thesis en_US
dcterms.accessRights open access
dcterms.rightsHolder Bayley, Luke
dspace.entity.type Publication en_US
unsw.relation.faculty Business
unsw.relation.originalPublicationAffiliation Bayley, Luke, Accounting, Australian School of Business, UNSW en_US School of Accounting *
unsw.thesis.degreetype PhD Doctorate en_US
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