• Dr Y Sucharita
• Ms A. Lokeswari

Corporate Scandals of the last decade have been the result of manipulation and misrepresentation of financial statements by vested interests. Though such manipulations are done by using various accounting techniques the sole aim has always been to misguide the users of financial statements. In such a scenario investors, creditors and other stakeholders are more concerned about the” Quality of Earnings”, that is the extent to which the reported earnings truly reflect the financial health of the firm. Earnings Quality is the ability of the firms reported income to predict the future earnings of the company. In recent times Accrual Earnings has gained attention as an important indicator of earnings quality. Accrual is the difference between firms accounting earnings and its cash flows. Thus accruals quality indicates future earnings and accrual ratio is a measure of earnings quality. High aggregate accruals and a high accrual ratio indicate poor earnings quality. The study analyzes the earnings quality of an insurance firm. It is concluded that of all the years considered for the study only two years the Quality of Earnings is satisfactory. The study also suggests that analysts and investors must increasingly use Earnings Quality measures along with other tools for stock analysis to make informed decisions.IFRS 16 will replace IAS 17 for reporting periods beginning on or after 1st January 2019 with a retrospective application by default. The current paper reports on an exploratory research of professional of two different sub – groups of responds there are chartered accountants and professional accountants about issues relevant adopting IFRS 16 Leases. The primary data was collected from respondents ofHyderabad through the use of a structured questionnaire and analysed using means scores, standard deviation,and Pearson Chi- Square analysis by using SPSS(Statistical Package for Social Sciences).Finally, conclude that there is a significant impact of IFRS 16 on financial statements (Income statement & Balance sheet) of the companies.

Earnings Quality, Accrual Earnings, Accrual

"EARNINGS QUALITY: AN ANALYSIS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.36-38, February-2019, Available :http://www.jetir.org/papers/JETIRY006006.pdf

"EARNINGS QUALITY: AN ANALYSIS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp36-38, February-2019, Available at : http://www.jetir.org/papers/JETIRY006006.pdf