| 盈余质量在经验研究中的度量方法 |
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| 引用本文： | 吴德军,唐国平.盈余质量在经验研究中的度量方法[J].中南财经政法大学学报,2009(4). |
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| 作者姓名： | 吴德军 唐国平 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430073 |
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| 摘 要： | 盈余质量的评价由单一方面的衡量发展到综合衡量,如何在经验研究中选定恰当的盈余质量度量方法,对于研究结果的有用性起着重要的作用.本文将经验研究中所采用的盈余质量度量方法归纳为市场评价法、应计项目评价法、线下项目评价法、综合度量方法等四类方法.对各类方法进行了分析和评价,以期对进行盈余质量相关的经验研究有所启示.
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| 关 键 词： | 盈余质量 应计项目 现金流 |
Evaluation of Earnings Quality in Empirical Research |
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| WU De-jun,TANG Guo-ping.Evaluation of Earnings Quality in Empirical Research[J].Journal of Zhongnan University of Finance and Economics,2009(4). |
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| Authors: | WU De-jun TANG Guo-ping |
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| Abstract: | How to proxy earnings quality in empirical researches is of great importance for the usefulness of the research findings of earnings quality. We summarize the current evaluation methods of earnings quality from the following four aspects: the market evaluation method, the method of evaluating accruals quality, the method of matching accruals with cash flows, and the comprehensive evaluating methods. And given our comments on them,we hope it can be of some inspiration on the empirical studies of earnings quality. |
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| Keywords: | Earnings Quality Accruals Cash Flow |
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