Research on the Quality Problems of New Accounting Standards’ Earnings

DOI

10.2991/icemct-16.2016.26How to use a DOI?

Keywords

New accounting standards, earnings quality, profit structure

Abstract

The earnings quality is the core of accounting information quality, which reflects the ability of information needs of different stakeholders satisfied by earnings information when making decisions. The new accounting standards have changed in terms of the concept of income, profit elements and definitions, profit recognition and measurement, the reporting and disclosure of financial statements and many others. What implications will result by these changes to the earning qualities How to build a sound scientific analysis system under current standards to comment the earning quality of enterprises Under the background of new accounting standards and international convergence, this article based on the institutional background, manipulate recognition and economic consequences three perspectives to review the current literature and dig its intrinsic links of earning quality and eventually build the quality analysis system by discussing the relationship of the core of business, financial perspective and non-perspective, earnings quality and profit ability three aspects.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kaiyuan Zhang
AU  - Liufang Zeng
AU  - Zirui Xie
PY  - 2016/04
DA  - 2016/04
TI  - Research on the Quality Problems of New Accounting Standards’ Earnings
BT  - Proceedings of the 2016 International Conference on Education, Management and Computing Technology (ICEMCT-16)
PB  - Atlantis Press
SP  - 124
EP  - 127
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-16.2016.26
DO  - 10.2991/icemct-16.2016.26
ID  - Zhang2016/04
ER  -