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盈余质量受到众多因素的影响,公司治理结构无疑是最重要的因素之一。
Earnings quality affected by many factors, and the corporate governance structure undoubtedly is one of the most important factors.
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本文主要分析内部治理机制对盈余质量的影响。
This article analyzes the impact of internal governance mechanisms on the earning quality.
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