Based on the principle of cost-benefit and comprehensibility of the design of accounting earnings quality, this paper establishes a single evaluation index from four aspects: persistence, cash security, growth and sa...Based on the principle of cost-benefit and comprehensibility of the design of accounting earnings quality, this paper establishes a single evaluation index from four aspects: persistence, cash security, growth and safety, and sets out the comprehensive evaluation of accounting earnings quality The index evaluates the quality of accounting earnings.展开更多
文摘Based on the principle of cost-benefit and comprehensibility of the design of accounting earnings quality, this paper establishes a single evaluation index from four aspects: persistence, cash security, growth and safety, and sets out the comprehensive evaluation of accounting earnings quality The index evaluates the quality of accounting earnings.