Earnings quality analysis framework of listed company

被引：0

作者：

Hou, XH ^{[1
]}

Liu, QQ ^{[1
]}

机构：

[1] China Univ Min & Technol, Sch Management, Beijing 221008, Peoples R China

来源：

PROCEEDINGS OF THE 2004 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, VOLS 1 AND 2 | 2004年

关键词：

earnings quality; earnings quality analysis; framework;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

To give investors some ideas about how to make decision right in the stock market, it is extremely important to identify earnings quality effectively. From the point of investment decision usefulness and company lifecycle theory and etc., the research analyzes the disadvantages of measuring earnings quality with earnings whether is accompanied with the cash flow and to what extent in our country, suggests earnings quality is the correlation and reliability between current earnings and future operating performance, and basing on the view, brings forward the earnings quality analysis framework to provide guidance to the earning quality analysis's practice in our country.

引用

页码：2180 / 2184

页数：5