EQSCORE: Composite Earnings Quality Indicators from Proprietary Research
Creators:
Columbia Business School (hosted on Urooj Khan’s institutional website)
Publication Date:
2024
Data Category:
Dataset Description:
This dataset supports the 2024 study by Urooj Khan, Venkat Peddireddy, and Shiva Rajgopal in Contemporary Accounting Research. The authors introduce a composite score (EQSCORE) to measure firm-year earnings quality, developed using 51 red-flag indicators derived from 613 proprietary research reports issued between 2004 and 2009. These reports cover aggressive accounting practices in 230 publicly traded firms. The score includes accounting, governance, audit, and cash-flow–related quality signals. EQSCORE is validated against SEC enforcement releases, restatements, and future returns.
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