A REVIEW OF EARNING QUALITY

Abstract

The paper has reviewed the research on the earning quality (EQ) in the
world as well as in Vietnam. Earning quality is an discrete, multi-dimensional
concept and cannot be measured directly, but is considered in many respects. To
measure EQ, studies often measure in terms of accruals quality/Earning
management; Persistence/earing smoothness; earing predictablility;
Appropriate value and caution. In Vietnam, there have been a number of studies
on EQ, but only studied in terms of accruals quality /Earning management, there
has not been a sufficiently general study, and how to measure EQ in a multi-way
way. afternoon and comprehensive. This study will be the basis for guiding
empirical studies in Vietnam on EQ in a multi-dimensional and comprehensive
way in the future.