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Concept of Earnings Quality. The concept of accounting quality has several dimensions, but two characteristics often dominate: the accounting information should be a fair representation
Concept of Earnings Quality. The concept of accounting quality has several dimensions, but two characteristics often dominate: the accounting information should be a fair representation of performance for the reporting period, and it should provide relevant information to forecast expected future earnings. Provide a specific example of poor accounting quality that would hinder the forecasting of expected future earnings
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