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。
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