On the basis of the evaluation,we empirically investigate the relation between corporate governance and the value-relevance of earnings.
本文使用2001年至2003年的上市公司数据,运用主成分分析法构建公司治理质量综合评价指数,并在此基础上采用盈余回报模型和盈余价格模型,直接考察公司治理质量与会计盈余价值相关性之间的关系。
The Study on the Impact of Earnings Quality on Accounting Information Value-relevance;
盈余质量对盈余价值相关性的影响研究
An Empirical Study of the Impact of Share-trading Reform on the Value Association of Accounting Earnings;
股权分置改革对会计盈余价值相关性影响的实证研究
An Empirical Study of the Impact of Related Party Transaction of Listed Corporation on the Earning s Value Relevance;
上市公司关联交易对盈余价值相关性影响的实证研究
Auditor Tenure and Value Relevance of Earnings--An Empirical Analysis Based on CPA Tenure;
审计任期与盈余价值相关性——基于签字注册会计师任期的经验研究
Allocation of Impairment of Assets Reserves and the Value Relevance of Accounting Earnings:Analysis of the Empirical Data from Loss Listed Companies;
资产减值准备计提与会计盈余价值相关性——基于亏损上市公司的经验数据
The fair value’s influence on listed companies’ earnings management;
公允价值对上市公司盈余管理的影响
A Study on Earnings Management of Fair Value
公允价值计量模式下的盈余管理研究
A Study on the Relative Importance of Earnings and Cash Flows in Equity Valuation
会计盈余与现金流量价值相关性分析
Cash Flow Volatility, Earning Volatility and Firm Value
现金流波动性、盈余波动性与企业价值
Study on the Value Driving Factors of the Earning Management in the Listed Company;
上市公司盈余管理中的价值驱动因素研究
Empirical Analysis of the Accounting Earnings and Cash Flow Value Relevance;
会计盈余、现金流量价值相关性的实证分析
Controlling Shareholders Embezzlement of Listed Companies Funds and Value Relevance of Accounting Earnings;
大股东资金占用与会计盈余的价值相关性
The Study on Motivations of Listed Company s Earnings Management and Corporate Market Value;
上市公司盈余管理动机和企业价值的探索
An Empirical Analysis on Information Value of Earnings Announcement in A and B Share Markets;
A、B股证券市场盈余信息价值的实证研究
Empirical Study on Enterprise Value and Earnings Management by Affiliate Transaction in the Listed Companies under New Accounting Standards
基于关联交易的盈余管理与企业价值研究
The Research on Value Relevance and Earnings Management ofSecurities Gains and Losses
证券投资收益的价值相关性与盈余管理研究
Write-down of long-term assets:The reflection of fair value or the action of earnings management?;
长期资产减值:公允价值的体现还是盈余管理行为
revaluation surplus of fixed assets
固定资产重估价盈余