因此,不同的股权结构下会计盈余信息含量会有所差异。
So, under different ownership structures, the information content of accounting earnings is different.
信息含量表示会计盈余与股票回报之间的关系。
The information content means the relation between accounting earnings and the stock return.
同时我们的研究结果也证明了盈余公告具有信息含量。
Studies also prove that the surplus announcement is of informational content.
应用推荐