目前，国内会计界对历史性会计信息的信息含量研究得比较多，相反对预测性会计信息的研究比较少。
For the present, accountancy in China makes a lot of studies on the information content of historical accounting information.
同时我们的研究结果也证明了盈余公告具有信息含量。
Studies also prove that the surplus announcement is of informational content.
信息含量问题是会计学，财务学实证研究领域的核心问题之一。
Recently, research of information content becomes more and more popular. It is the core problem in positive research area in Accounting and Finance.
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