Research on the Analysis and Evaluation of Earnings Quality of Listed Companies - A Study Framework and Empirical Evidence Based on the Chinese Capital Market Environment

Author: Cheng Xiaoke
Publisher:
Publish Date: 2006-04-01
Features: This is a doctoral dissertation that conducts empirical research and analysis on the quality of earnings of Chinese listed companies. It incorporates Western cutting-edge theories and relevant econometric models in line with China's national conditions, making its research process highly scientific. The dissertation summarizes the conclusions of various empirical studies, which hold certain reference value for policymakers on accounting information disclosure, capital market investors, and the academic community. The book establishes a theoretical and methodological system for evaluating earnings quality, with strong theoretical and literature support in model and variable selection. The author's division of research content is scientific and rational, and the research methods employed are advanced, with the main conclusions being highly persuasive. The book fully considers various earnings quality measurement indicators and designs a comprehensive earnings quality index based on these indicators. This makes the research not only theoretically cutting-edge but also comprehensive and systematic. The author has a solid mathematical foundation and extensive training in econometrics, making this book an important reference for master's and doctoral students studying empirical accounting theory and methods.