Listed Company Earnings Quality Evaluation Studies

With the development of the security market of our country and people's further understanding of the earnings, the theory and practice discusses focus on the earnings quality day by day. The thesis takes the norm method combined with positive research to probe into the relevant problems of earnings quality, proposes a kind of comprehensive measuring system of earnings quality, and selects listed company of information technology industry in our country as samples to carry on the positive research.The thesis is divided into six parts. Part one is an introduction, including the background and meanings of the thesis, overview of documents, the train of thought and study frame, the methods and main innovations. Part two draws accounting information and earnings, and then describes the meaning and characteristics of earnings quality, proposes that earnings quality means the earnings is useful. It is an overall comprehensive measuring system. Part three proceeds from concept and characteristics of earnings quality, pursues the external factors and internal factors that influence earnings quality, and has explained the impact of macroscopic factors, accounting theory factors, accounting system factors, choice and application of accounting policy, corporate governance, the trade of affiliated party on earnings quality separately. Through these analyses of the factors, we can get enlightenments to benefit. Part four surveys several domestic and international measuring methods of earnings quality and analyzes the methods, drawing lessons from the domestic and international existing research results, has established the comprehensive measuring system of earnings quality. Then it carries on qualitative analyses to the traps, which the company may exist, and corresponding discernment methods utilizing the content of the system. Part five selects listed company of information technology industry in our country as samples, according to the aforesaid comprehensive measuring system of earnings quality, has carried on the positive research to the earnings quality state of listed company of our country. Through the analyses of positive research results, some conclusions of the independent index scores and the overall index scores have been...