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在会计信息质量研究中,利润是投资者最为关心的信息,利润的质量研究是会计信息质量研究中最典型的代表,如何恰当评价利润质量,就是广大信息使用者迫切需要解决的问题。
In the study of the quality of accounting information, profit is the information that investors are most concerned about. The study of the quality of profit is the most typical representative in the research of accounting information quality. How to properly evaluate the quality of profit is the urgent problem to be solved by the majority of users.