In the process of demonstration research, this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information.
在实证研究过程中,本文采用股价和年报酬率作为会计盈余质量的衡量指标,反映会计信息质量。
This study added research literature about interim earning quality and provides some references for securities regulators to strengthen supervision of interim financial information.
这一研究弥补了中期盈余质量研究文献的不足,对证券监管部门加强中期会计信息监管也有一定的参考作用。
According to the research result, it suggests that law should be emended, and supervision action should be strengthened. Only in this way, the information quality of earning can be improved.
针对上述研究结果,本文建议通过完善相应的法规和会计准则,加强监管等手段来去伪存真,提高盈余的会计信息质量。
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