会计盈余信息又是财务报告中最富有信息含量的基核。
Accounting earnings information is also the core which with the most rich information in financial report.
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.
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。
Accounting information, particularly accounting earnings information is an important factor for investors outside of listed companies to make decisions.
会计盈余是上市公司财务信息的重要内容，会计盈余信息不仅影响股份公司能否上市、配股，而且己成为影响股票价格的重要因素。
Earnings of accounting are important contents of finance information about listed companies. It influences not only companies' listing but also changes of stock price.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
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。
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.
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.
可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
在上市公司公开披露的众多财务信息中，投资者最为关注的财务指标大都与会计盈余密切相关。
Among numerous financial information revealed openly by the listed companies, most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus.
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.
并加以实证检验，得出结论：我国上市公司所公布的会计盈余能向投资者传递决策信息，现金流量也能向投资者传递决策信息。
The result is the earnings information which published by the corporation on the market in our country can transmit decisive messages to investors, and the cash flow information can also do this.
在实证研究过程中，本文采用股价和年报酬率作为会计盈余质量的衡量指标，反映会计信息质量。
In the process of demonstration research, this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面，制定了有效遏制会计信息失真的会计和审计准则。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting fraud.
本文选取了会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。
This paper chooses the timeliness of accounting earnings as representative of accounting information quality, and investigates how institutional holdings vary with it.
这一研究弥补了中期盈余质量研究文献的不足，对证券监管部门加强中期会计信息监管也有一定的参考作用。
This study added research literature about interim earning quality and provides some references for securities regulators to strengthen supervision of interim financial information.
盈余管理的对象是会计信息，充分完善的会计信息系统在减少信息不对称方面发挥着重要作用。
The object of earnings Management is accounting information and the full accounting information systems plays an important role in reducing the asymmetrical information.
盈余管理是导致上市公司会计信息失真的重要原因，文章从信息不对称角度分析了盈余管理产生的原因，总结了我国上市公司常用的盈余管理手段，并有针对性地提出了相应的治理办法。
From the Angle of information asymmetry, this thesis analyses the cause of management of surplus, and sums up the common ways of management of surplus used in our stock companies.
财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
中期报告的出现缩短了报告披露周期，及时地将盈余信息传递到市场中，加快了会计信息在股价中的反应。
Interim reports shorten disclosure period and transfer earnings information to the market in good time and thus accelerate the speed with which accounting information is impounded into price.
主要研究领域：审计、内部控制、会计信息系统与盈余质量等。
His main research fields include auditing, internal control, AIS and earnings quality.
针对上述研究结果，本文建议通过完善相应的法规和会计准则，加强监管等手段来去伪存真，提高盈余的会计信息质量。
According to the research result, it suggests that law should be emended, and supervision action should be strengthened. Only in this way, the information quality of earning can be improved.
针对上述研究结果，本文建议通过完善相应的法规和会计准则，加强监管等手段来去伪存真，提高盈余的会计信息质量。
According to the research result, it suggests that law should be emended, and supervision action should be strengthened. Only in this way, the information quality of earning can be improved.
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