The results show that:(1) The earnings quality of China's listed companies is relatively low.

研究结果表明：（1）我国上市公司盈余质量普遍较低。

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Unpredicted accounts receivable that transmits the bad news of firm performance is negatively related to future sales and profit margins, which conform to the earnings quality explanation.

我国上市公司未预期应收账款与未来销售收入、毛利率负相关，未预期应收账款增加传递出公司未来销售收入的负面消息，符合盈余质量说。

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Opponents of the practice of booking such gains worry that they erode earnings quality and possibly open a new way for executives to massage earnings.

反对记入此类所得的人担心，这会导致收益质量的下降，并可能让公司高管找到一条操纵收益的新途径。

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The earnings-quality grade rewards companies for having high sums of operating and investing cash flow relative to reported earnings (Cisco).

FORBES: A Matter of Trust

As FORBES has pointed out, this depressed the total salary expense line in the income statement, further diminishing the quality of reported earnings.

FORBES: Market trends: acks in the Nifty Fifty

As FORBES GLOBAL has pointed out (see "Stock options are not a free lunch, " May 18), this depressed the total salary expense line in the income statement, further diminishing the quality of reported earnings.

FORBES: Cracks in the Nifty Fifty