Perfect corporation governance structure can enhance the information content of accounting earning. It is complicated engineering to improve information content while each factors of corporation governance are joys and sorrows correlated .
公司治理结构的合理化与盈余信息含量密切相关,但由于盈余信息含量的提高是一项复杂的系统工程,公司治理结构中各因素又休戚相关,若要系统的了解影响盈余信息含量的深层原因,单个治理结构因素并不能有效说明问题,必须从公司治理结构的整体上把握他们之间的关联关系,本论文也以此为突破点。
参考来源 - 基于公司治理结构的盈余信息含量研究·2,447,543篇论文数据,部分数据来源于NoteExpress
会计盈余信息又是财务报告中最富有信息含量的基核。
Accounting earnings information is also the core which with the most rich information in financial report.
因此,不同的股权结构下会计盈余信息含量会有所差异。
So, under different ownership structures, the information content of accounting earnings is different.
近年来,上市公司盈余信息不实问题已成为全社会关注的焦点。
In recent year, the dishonesty of earnings information in listed companies has became a social focus.
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