Richard G. Sloan discusses evidence on the success of earnings quality analysis in forecasting future earnings and stock returns and earnings quality analysis as a way to identify potential accounting debacles (Enron, WorldCom, etc.). He also reviews current issues in earnings quality analysis, including expensing stock options, fair value accounting, asset impairments, and off-balance-sheet transactions. Please note that text may be difficult to read in this recording. The presentation slides are available for download in the video player.
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