论文部分内容阅读
一、基于会计盈余信息有效性的研究会计信息的质量问题一直备受理论界和实务界的学者专家关注。对于企业会计信息的外部使用者来说,盈余信息是最为重要、最为直观的一种会计信息,在企业对外披露的财务报告中占有核心的地位。因此,会计盈余信息的有效性始终是会计研究的热点问题。因此,我国企业披露的会计信息的质量自然成为理论研究人员、政策制度制定者和实际会计信息使用者所关注的内容。伴随中国证券市场的发展成长,上市公司的会计信息公开的披露内容、披露的格
First, the study based on the effectiveness of accounting information The quality of accounting information has always been the concern of scholars and scholars in both theoretical and practical circles. For external users of accounting information, earnings information is the most important and intuitive accounting information, accounting for the core position in the financial reports disclosed by the enterprises. Therefore, the validity of accounting earnings information is always a hot issue in accounting research. Therefore, the quality of accounting information disclosed by Chinese enterprises naturally becomes the focus of theoretical researchers, policy makers and actual users of accounting information. With the development and growth of China’s securities market, the public disclosure of accounting information of listed companies, the disclosure of the grid