但是对盈余质量的研究主要是从盈余的持续性以及反应系数方面，较少从现金流方面研究盈余质量，特别是实证研究方面。

However, such researches are mainly focus on earnings persistency and earnings response coefficient; few of them have taken cash flow into account, especially in empirical point of view.

youdao

但是对盈余质量的研究主要是从盈余的持续性以及反应系数方面，较少从现金流方面研究盈余质量，特别是实证研究方面。

However, such researches are mainly focus on earnings persistency and earnings response coefficient; few of them have taken cash flow into account, especially in empirical point of view.

youdao