盈余质量是盈余信息的投资者决策相关性,即当期或历史盈余预测未来现金流的能力。传统的盈利能力虽以净利润、净资产收益等为指标从不同的角度对上市公司的盈利状况进行分析,但其不能反映现金的流入。它是对企业盈利能力指标进行进一步修 Earnings quality is the investor’s decision-making correlation of earnings information, that is, the ability of the current or historical earnings to predict future cash flows. Although the traditional profitability is based on the indicators of net profit and return on net assets, the profitability of listed companies is analyzed from different perspectives, but it can not reflect the inflow of cash. It is an indicator of corporate profitability to further repair