The result shows that the earning information has been obviously manipulated by the 2003 Shanghai A-share first-time losing companies.
实证结果表明我国2003年沪市A股首亏上市公司存在明显的利润操纵行为；
The findings show that there are positive market responses to stock dividend announcements even after earning information has been expected by the market.
研究结果发现市场在已预期盈余信息的情况下，仍然对股票股利存在正面反应。
But in a world of information asymmetry, "good behaviour is driven by earning a surplus over what one could get elsewhere," according to Mr Stiglitz.
但是，据斯蒂格利茨，在信息不对称的世界中，“良好的行为是由赚取高于他处所得的盈余所推动的”。
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.
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。
Therefore, a deep research on the financial report information has itsnecessity to judge if they can reflect the earning ability of the enterprise.
因此，研究企业的财务报告信息，看看它们能否反映企业的盈利能力是很有必要的。
This study added research literature about interim earning quality and provides some references for securities regulators to strengthen supervision of interim financial information.
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 paper conducts an empirical research on the value-relevance of fundamental information, especially on the different levels of earnings permanence measured by the earning-to-price ratio.
该文探讨基本信息的价值相关性，尤其是在不同盈余质量下的价值增量相关性。
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.
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。
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