Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together.

会计盈余质量问题是当前会计理论界与实务界共同关注的焦点。

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Then, what change will happen to accounting conservatism which is a measure of accounting earnings quality after the implementation of new accounting standards has become a matter of concern.

那么新会计准则实施之后，作为会计盈余质量衡量指标之一的会计稳健性会产生什么样的变化，就成为一个值得关注的问题。

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The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.

现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。

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Based in Los Angeles, Audit Integrity evaluates hundreds of financial items on each corporation and scores companies in three key topics: accounting and governance, financial condition and earnings quality.

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Billabong said the 10-day exclusivity period of takeover talks would allow Sycamore to engage an "internationally recognised accounting firm to complete a confirmatory quality of earnings analysis, typical of an acquisition debt financing".

BBC: Billabong in takeover talks with consortium