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 article analyzes the impact of internal governance mechanisms on the earning quality.
本文主要分析内部治理机制对盈余质量的影响。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
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