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.
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。
So, under different ownership structures, the information content of accounting earnings is different.
因此，不同的股权结构下会计盈余信息含量会有所差异。
The information content means the relation between accounting earnings and the stock return.
信息含量表示会计盈余与股票回报之间的关系。
Information content measures the relationship between year accounting earnings and yearly stock returns.
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.
信息含量表示年度会计盈余与年度股票收益之间的关系。
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