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Earnings Quality reviews current research activities around earnings quality. It provides an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research with a focus on capital markets. Earnings Quality examines how the precision of financial information affects the assessment and use of that information by capital market participants. The authors' main focus is on the precision of earnings, which is viewed as a summary indicator of the overall quality of financial reporting. The authors review:...

The purpose of this monograph is to present practical and conceptual issues related to fair value measurement in financial reporting and to evaluate certain research design aspects of empirical research that investigates the information properties of fair value measurement, both in an absolute sense and in comparison to other measurement bases. Although the primary focus is on fair value measurement, the evaluation of existing research and suggestions for future research are germane to researchers interested in examining the information properties of any accounting measurement basis. The 2008...