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.
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.
信息含量表示年度会计盈余与年度股票收益之间的关系。
Information content measures the relationship between year accounting earnings and yearly stock returns.
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