Concepedia

Earnings Credibility

Earnings Credibility is an academic construct in financial accounting research that denotes the degree to which a firm's reported earnings are perceived as accurate, reliable, and representative of its underlying economic performance, distinguishing it from related constructs such as earnings quality or earnings management by emphasizing stakeholders’ beliefs about the faithfulness and trustworthiness of disclosed earnings figures.

106

Publications

14.1K

Citations

228

Authors

163

Institutions

Publications per year

2017–2026

22

Parents

Publications

106

Corporate ownership structure and the informativeness of accounting earnings in East Asia

Joseph P. H. Fan, T.J. Wong · Journal of Accounting and Economics · 2002 · 2K citations

, , +14

Managerial ownership, accounting choices, and informativeness of earnings

Terry D. Warfield, John J. Wild, Kenneth L. Wild · Journal of Accounting and Economics · 1995 · 1.6K citations

, , +12

The Role of Big 6 Auditors in the Credible Reporting of Accruals

Jere R. Francis, Edward L. Maydew, H. Charles Sparks · Auditing A Journal of Practice & Theory · 1999 · 1.5K citations

, , +12

Perceived Auditor Quality and the Earnings Response Coefficient

T.J. Wong, Siew Hong Teoh · Accounting review: A quarterly journal of the American Accounting Association · 1993 · 1.2K citations

, , +11

Inside the “Black Box” of Sell‐Side Financial Analysts

Lawrence D. Brown, Andrew C. Call, Michael B. Clement et al. · Journal of Accounting Research · 2014 · 1.2K citations

, , +9

1–5 of 106

Authors

228

  1. LK
    Lisa Koonce

    The University of Texas at Austin, United States

    5 publications · 781 citations

    5

    h-index

  2. RJ
    Russell J. Lundholm

    University of British Columbia, Canada

    4 publications · 207 citations

    4

    h-index

  3. EL
    Edward L. Maydew

    University of North Carolina at Chapel Hill, United States

    4 publications · 1.7K citations

    4

    h-index

  4. TW
    T.J. Wong

    Chinese University of Hong Kong, Hong Kong SAR China

    4 publications · 3.7K citations

    4

    h-index

  5. JP
    Joseph P. H. Fan

    Chinese University of Hong Kong, Hong Kong SAR China

    3 publications · 2.5K citations

    3

    h-index

1–5 of 228

Institutions

163

  1. College of Accounting

    Ljubljana, Slovenia

    4 h-index

    6 publications

    938 citations

  2. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    4 h-index

    4 publications

    1.7K citations

  3. University of Michigan

    Ann Arbor, United States

    4 h-index

    4 publications

    422 citations

  4. Stanford University

    Stanford, United States

    4 h-index

    4 publications

    280 citations

  5. University of Portsmouth

    Portsmouth, United Kingdom

    3 h-index

    3 publications

    121 citations

  6. The University of Texas at Austin

    Austin, United States

    3 h-index

    3 publications

    1.6K citations

  7. London Business School

    London, United Kingdom

    3 h-index

    3 publications

    217 citations

  8. University of Chicago

    Chicago, United States

    3 h-index

    4 publications

    387 citations

1–8 of 163

Venues

  1. SSRN Electronic Journal

    Repository · 22 publications · 1.3K citations

    16

    h-index

  2. The Accounting Review

    6 publications · 815 citations

    6

    h-index

  3. Journal of Accounting Research

    JAR · 6 publications · 2.1K citations

    6

    h-index

  4. Journal of Business Finance &amp Accounting

    4 publications · 170 citations

    4

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 4 publications · 174 citations

    4

    h-index

1–5