In the empirical analysis, I used return-earnings regression model to analyze the influence that different ownership structure on the earnings response coefficient.
在实证分析中，运用收益一盈余回归模型，研究股权结构的不同对盈余反应系数的影响。
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.
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.
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。
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