How to evaluate quality of earnings?

如何对盈余质量进行评价？

Alongside earnings growth, there is of course the quality of earnings.

除了盈利增长，当然还有盈利质量。

Now, however, the focus is as much on the quality of earnings as on the timing and magnitude of a recovery.

现在，公司收益的质量和复苏的时间与程度同样是人们关注的焦点。

I would like to see Banks that are considered safe and attractive from the point of the investors, which probably means less leveraged and sophisticated and more stable in quality of earnings.

这大概就意味着更少的杠杆产品和更多的简单产品，真正让银行对股东能有稳定的回报。

Opponents of the practice of booking such gains worry that they erode earnings quality and possibly open a new way for executives to massage earnings.

反对记入此类所得的人担心，这会导致收益质量的下降，并可能让公司高管找到一条操纵收益的新途径。

And with Severstal's earnings per tonne for 2005, the profitability of the combined group would be nearly 30% higher than Mittal's, which is more reliant on spot contracts and lower-quality steel.

同时加上谢韦尔2005年的每吨营收，合并之后的新钢铁公司的利润将超过米塔尔30%。这使得其在现货契约市场和低品质钢材市场更有竞争力。

This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.

本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。

The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.

现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。

Listed companies; Earnings management; Quarterly distribution characteristics; Earnings quality of interim financial report.

上市公司；盈余管理；季度分布特征；中报盈余质量。

Mr Weinberg hopes to improve the quality of Gucci's earnings.

文伯格先生希望改进古奇的收益质量。

Unpredicted accounts receivable that transmits the bad news of firm performance is negatively related to future sales and profit margins, which conform to the earnings quality explanation.

我国上市公司未预期应收账款与未来销售收入、毛利率负相关，未预期应收账款增加传递出公司未来销售收入的负面消息，符合盈余质量说。

The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .

实证分析结果表明，上市公司股权过于集中或过于分散都不利于盈余信息质量的提高。

And the earnings management issue has always affected the quality of information of listed companies.

而盈余管理问题也一直影响上市公司报告的信息质量。

Linear model used to establish the research methods, the normative analysis: revenue and earnings response factor was the quality of linear relations.

采用建立线性模型的研究方法，经过规范性分析得到：盈余反应系数与收益质量呈线型关系。

The inherent uncertainty and risks with earnings forecasts call for active and effective supervising system design for the quality of the disclosures to safeguard the interest of investors.

盈利预测具有内在的不确定性和风险，这便要求通过积极有效的监管制度设计，来保证所披露信息的质量，保障投资者利益。

Aim To discuss the effect of audit quality on earnings management (em) in listed companies.

目的研究审计质量对上市公司进行利润操纵的影响。

This paper chooses the timeliness of accounting earnings as representative of accounting information quality, and investigates how institutional holdings vary with it.

本文选取了会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。

Earnings quality is a very important aspect of the evaluation of corporate financial health. Poor earnings quality is often associate with financial fraud cases.

盈余质量是评价企业财务健康状况的一个很重要方面，较差的盈余质量往往是与众多的财务舞弊案件联系在一起的。

As for earnings quality, firms with revenue-supported increase have more persistent earnings, more resist to the disturbance of earnings management, and have better future performance.

从盈利质量来看，收入上升拉动利润的公司的收益更具有持久性，更不易受到盈余管理的干扰，以及在未来具有更佳的业绩。

Accounting quality of listed companies will directly affect analysts' earnings forecasts behavior, and then affect investors' evaluations on the companies.

上市公司会计信息质量的高低会直接影响证券分析师的盈利预测行为，进而影响投资者对公司的评价。

Then, what change will happen to accounting conservatism which is a measure of accounting earnings quality after the implementation of new accounting standards has become a matter of concern.

那么新会计准则实施之后，作为会计盈余质量衡量指标之一的会计稳健性会产生什么样的变化，就成为一个值得关注的问题。

Real estate loan has become one of the important bank assets, whose loan quality will make an deep impact on the earnings and risk conditions of banking industry.

房地产类贷款已成为银行的重要资产之一，其贷款质量将对银行业的盈利和风险状况产生深刻影响。

This paper started with actual situation of cash dividends of Chinese listed companies, and then researched the relations between dividends distribution and the earnings' quality of these companies.

本文从中国上市公司发放现金股利的实际情况入手，对股利支付与盈余质量的相关关系进行研究。

Chapter 4 focus on the value relevance of earnings quality.

第四章重点研究盈余质量的价值相关性问题。

Finally, considering the basic factors influenced listed companies 'earnings quality, we put forward several Suggestions for improving earnings quality of listed companies in our country.

最后，针对影响上市公司盈余质量的基本因素，提出提高我国上市公司盈余质量的若干建议。

Despite of the limitation of this paper, it can be of significance on theoretical research and practice on capital structure and earnings quality.

研究虽存在一定局限性，但预期对资本结构和盈余质量的理论研究和实践指导具有一定意义。

After the analysis different influence of various factor to earnings quality, this text assurance with earnings quality of inside driving factor — the earnings persistence for study a stance.

在分析各种因素对盈余质量的不同影响之后，本文确定以盈余质量的内生驱动因素——盈余可持续性为研究立足点。

The results show that:(1) The earnings quality of China's listed companies is relatively low.

研究结果表明：（1）我国上市公司盈余质量普遍较低。

Yin Hong, a professor at Tsinghua University, said filmmakers should not just be satisfied with targeting box office earnings, but that they also needed to improve the quality of their content.

清华大学教授尹红认为，电影制作人不应仅仅满足于票房目标，更需要提高电影内容的质量。