Quality of Earnings Information的意思|示意

This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.

本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。

The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.

现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。

The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .

实证分析结果表明，上市公司股权过于集中或过于分散都不利于盈余信息质量的提高。

And the earnings management issue has always affected the quality of information of listed companies.

而盈余管理问题也一直影响上市公司报告的信息质量。

This paper chooses the timeliness of accounting earnings as representative of accounting information quality, and investigates how institutional holdings vary with it.

本文选取了会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。