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。
In the empirical analysis, I used return-earnings regression model to analyze the influence that different ownership structure on the earnings response coefficient.
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。
Linear model used to establish the research methods, the normative analysis: revenue and earnings response factor was the quality of linear relations.
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。
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.
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