Accounting earnings information is also the core which with the most rich information in financial report.
会计盈余信息又是财务报告中最富有信息含量的基核。
Accounting information, particularly accounting earnings information is an important factor for investors outside of listed companies to make decisions.
会计信息尤其是会计盈余信息是上市公司外部投资者进行决策的重要依据。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
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