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本文分析了影响盈余质量的因素:信息不对称、风险和不确定性,构建了盈余质量性态假说,认为博弈相关性是盈余质量的交易成本。盈余信息生产者和使用者对风险和不确定性的不同认知和评价产生了博弈相关性。当盈余信息生产者和使用者对博弈相关性的认知相同时,盈余质量达到暂时的均衡;当博弈相关性在既有条件下取得最小值时,盈余信息的生产质量达到了最优。
This paper analyzes the factors that affect the quality of earnings: information asymmetry, risk and uncertainty, builds a hypothesis of earnings quality, and holds that game relevance is the transaction cost of earnings quality. Earnings producers and users have a game-related relationship between different perceptions and evaluations of risk and uncertainty. When the producers and users of the surplus information have the same cognition of the game correlation, the earnings quality reaches a temporary equilibrium. When the game correlation obtains the minimum under the existing conditions, the production quality of the surplus information reaches the optimal.