عنوان مقاله [English]
Earnings quality is one of those accounting terms that there is no consensus among professionals. Schipper and Vincent (2003) define eamings quality as the extent to which reported eamings faithfully represent economic (Hicksian) income. That means, high-quality eamings is usually near to Hicksian income. As a practical matter, reported eamings will not measure Hicksian income due to recognition and measurement rules. Because Hicksian income is not observable, it is not possible to quantify the differences. There are various constructions for measuring earnings quality. The remainder of this paper will describe several eamings quality constructions and measures that have been used in academic accounting researches.