Question

CFA中关于a low quality earnings.

Answer 1

收益质量的下降.下面这些行为都有可能导致low quality of earning：Recording revenue too soon or of questionable quality,Recording fictitious revenue,Boosting income with one-time gains,Shifting current expense to a different period,Failing to record or improperly reducing liabilities,Shifting current revenue to a later period, andShifting future expenses to the current period as a special charge