The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .
实证分析结果表明，上市公司股权过于集中或过于分散都不利于盈余信息质量的提高。
Linear model used to establish the research methods, the normative analysis: revenue and earnings response factor was the quality of linear relations.
采用建立线性模型的研究方法，经过规范性分析得到：盈余反应系数与收益质量呈线型关系。
The analysis result shows that st listed companies universally have bad earning quality. At the same time, almost every listed company has earnings management.
分析的结果表明，ST上市公司盈利质量普遍不高，且存在着大量的盈余管理行为。
After the analysis different influence of various factor to earnings quality, this text assurance with earnings quality of inside driving factor — the earnings persistence for study a stance.
在分析各种因素对盈余质量的不同影响之后，本文确定以盈余质量的内生驱动因素——盈余可持续性为研究立足点。
After the analysis different influence of various factor to earnings quality, this text assurance with earnings quality of inside driving factor — the earnings persistence for study a stance.
在分析各种因素对盈余质量的不同影响之后，本文确定以盈余质量的内生驱动因素——盈余可持续性为研究立足点。
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