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上市公司对外披露会计信息,既为了满足投资者等信息使用主体投资决策的信息需要,又以保障投资者能都得到预期报酬为动力,所以上市公司披露信息是否与决策相关以及信息自身的质量均是衡量信息是否有用的重要标准,为信息这两方面的属性取决于企业成长性,可见信息可靠性和企业成长性均与会计盈余持续性之间具有密切的关系,在此背景下,本文针对会计可靠性、企业成长性和会计盈余持续性展开研究,为会计事务提供参考。
Listed companies disclose accounting information externally, not only to meet the information needs of investors such as the use of the main investment decisions, but also to ensure that investors can get the expected reward as the driving force, the listed company to disclose information is related to decision-making and the quality of the information itself Is to measure the usefulness of information as an important criterion for the two attributes of information depends on the growth of enterprises, showing the reliability of information and business growth are closely linked with the sustainability of accounting earnings, in this context, Accounting reliability, corporate growth and the sustainability of accounting earnings research to provide a reference for accounting matters.