本文以中国A股上市公司为研究对象，分析了企业盈余质量与总借款债务成本，长期借款债务成本和信用借款债务成本之间的关系，以检验我国银行是否能够识别借款企业的盈余质量。

We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms' earnings quality.

youdao

本文以中国A股上市公司为研究对象，分析了企业盈余质量与总借款债务成本，长期借款债务成本和信用借款债务成本之间的关系，以检验我国银行是否能够识别借款企业的盈余质量。

We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms' earnings quality.

youdao