采用建立线性模型的研究方法，经过规范性分析得到：盈余反应系数与收益质量呈线型关系。
Linear model used to establish the research methods, the normative analysis: revenue and earnings response factor was the quality of linear relations.
从盈利质量来看，收入上升拉动利润的公司的收益更具有持久性，更不易受到盈余管理的干扰，以及在未来具有更佳的业绩。
As for earnings quality, firms with revenue-supported increase have more persistent earnings, more resist to the disturbance of earnings management, and have better future performance.
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