Earlier article mentioned about cash flow statements are reliable whilst earnings can be manipulated by creative accounting/fraud.
This article deals with another aspect of earning which is the quality of earnings.
As investors or analysts the atttractives of an investment in a company is simply the quality of earnings.
Quality of earning really depends upon [...]

FCCA,CA(MIA)with more than 26 years of post-qualifying working experiences. Previous working stints with one of the big accounting four,Regional GFC & Group Treasurer in a group of Malaysian and Group CFO in Singapore public listed concern.Also author to another very popular free educational accounting cum finance blog:http://basiccollegeaccounting.com under the branding of College Accounting Coach.
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