西方国家关于盈余质量对企业投资行为影响的研究主要是从以下两方面展开的,一是研究盈余质量是否对企业投资总体水平有影响,会计信息质量在公司投资决策过程中的作用;二是从投资效率与财务报告质量之间的关系进行研究,分析财务报告质量在缓解投资决策代理问题中的作用。本文试图对上述相关文献进行回顾和总结,并提出未来研究的建议和方向。 Western countries on the earnings quality of corporate investment behavior research mainly from the following two aspects, one is to study whether the quality of earnings impact on the overall level of corporate investment, the quality of accounting information in the company’s investment decision-making process; the second is from Investment efficiency and the quality of financial reports to study the relationship between the quality of financial reports to ease the role of investment decision-making agency. This article attempts to review and summarize the above related literature and propose suggestions and directions for future research.