This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
Despite of the limitation of this paper, it can be of significance on theoretical research and practice on capital structure and earnings quality.
研究虽存在一定局限性,但预期对资本结构和盈余质量的理论研究和实践指导具有一定意义。
Earnings quality affected by many factors, and the corporate governance structure undoubtedly is one of the most important factors.
盈余质量受到众多因素的影响,公司治理结构无疑是最重要的因素之一。
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