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 method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
无论在财务困境前1年还是前2年，现金流量类变量在会计比率的基础上均具有显著的增量信息含量。
Cash flow variables provide significant incremental information content based on accrued model both 1 and 2 year in advance of financial distress.
无论在财务困境前1年还是前2年，现金流量类变量在会计比率的基础上均具有显著的增量信息含量。
Cash flow variables provide significant incremental information content based on accrued model both 1 and 2 year in advance of financial distress.
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