The main influencing factors of earnings' facalty are accounting rules, security supervision and company's fathering structure. And company's fathering structure and its own ability of acquiring economic generator, are the main factors which influence earnings's profibility, stability and growth.
企业的盈余质量受多方面因素的影响，影响盈余真实性的因素主要是会计规范、证券监管和公司治理结构；而影响盈余的盈利性、持续性和成长性的因素主要是公司治理结构和公司自身的经济收益能力等。
参考来源 - 我国上市公司盈余质量实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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