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一、盈余质量研究目的和意义盈余质量研究是国外研究的重点,盈余质量的研究广泛地出现在各种会计专业杂志上,采用的研究方法也不尽相同。而我国资本市场起步较晚,对盈余质量研究比较晚,研究方法、研究领域也比较单一。因此,对盈余质量问题的研究显得更加重要。对盈余质量理论进行系统的回顾不仅能使我们了解盈余质量研究的前沿,把握该领域未来的走向,更加完善和充实了现有的研究成果,而且也为我国学者进行盈余质量的相关研究提供了不同的视角借鉴。盈余质量的研究成果不仅仅为会计教育、会计人员从事会计工作和研究提供了更多的会计信息资
First, the purpose and significance of earnings quality research Earnings quality research is the focus of foreign research, earnings quality studies appear widely in various accounting professional magazines, the research methods used are not the same. However, the capital market in our country started relatively late, and the research on earnings quality is relatively late. The research methods and research fields are relatively single. Therefore, the study on the issue of earnings quality is even more important. A systematic review of the theory of earnings quality will not only enable us to understand the frontier of earnings quality research, grasp the future trend in the field, improve and enrich the existing research results, but also provide us with some relevant researches on the earnings quality of Chinese scholars Different perspectives. Earnings quality research results not only for accounting education, accounting personnel engaged in accounting work and research to provide more accounting information