Earnings quality is a very important aspect of the evaluation of corporate financial health. Poor earnings quality is often associate with financial fraud cases.
盈余质量是评价企业财务健康状况的一个很重要方面,较差的盈余质量往往是与众多的财务舞弊案件联系在一起的。
Adopted financial data for 2007-2008, the evaluation of 21 Shaanxi companies is carried out in order to know the implementation status of corporate social responsibility.
采用陕西上市公司2007—2008年的财务数据进行实证研究,评价了陕西省21家上市公司企业社会责任的履行状况。
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