Financial Reporting Quality of Public Companies

Introduction 1. Earnings as a Measure of Economic Profit in The Theories of Economics and Finance and Accounting 2. The Concept and Measurement of Cultural Determinants in Economic Sciences 3. Quality Of Earnings as One of The Objectives of Financial Reporting of Public Companies 4. Measures Of Earnings Quality in Accounting Theory and In Empirical Research in Accounting 5. Analysis of the Impact of Cultural Determinants on the Quality of Earnings Illustrated with the Example of European Public Companies 6. Conclusions

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• Estratégia de negócios
• Economia
• Contabilidade de getão e contabilidade geral
• Vendas e marketing
• Contabilidade financeira
• Relatórios financeiros

financial result quality;public companies;earnings management;earnings predictability;Earnings Smoothing;Uncertainty Avoidance;Cultural Determinants;IFRS;Earnings Quality;Earnings Persistence;Financial Reporting Quality;Ohlson's Model;Accounting Measures;Comprehensive Income;Arbitrage Pricing Theory;IASB Conceptual Framework;IFRS Conceptual Framework;In-group Collectivism;LTO Index;Active Earnings Management;Capital Markets Research;Qualitative Characteristics;Power Distance;Gender Egalitarianism;Capital Market Actors;Faithful Representation;SNA Model;Transitory Earnings