Studies On Listed Company's Earnings Quality Based On Earnings Persistence

Analysis and evaluation of accounting information quality are the fore work of the financial analysis , is the foundation of financial analysis. Earnings information is the core information of estimate and analysis company management accomplishment and financial standing. As the key index sign in the financial analysis, how accounting earnings's quality is is a factor which can't be neglected. The study on accountancy earnings quality is in many ways of, synthetic topic, Earnings Persistence ,as the key problem of accounting earnings quality, also the inside driving factor influence earnings quality, occupy an important position in the study on accounting earnings quality.Related report and commentary of whole accomplishment of the 2007 middle listed company increases significantly's causing writer keep on thinking to the listed company earnings growth, listed company is our country's special community of the business enterprise, is our country have most to develop advantage in the economy movement of community, is a capital market investment worth of source. If the profits of listed company increases sorrow, how is the earnings quality of the local business enterprise condition?This text the standard attends meeting provision of accounting the information quality to commence to the finance accountancy's target from the new ccountancy, adopting the method that norm research and substantial evidence research combine together to carry on analysis to the accounting earnings quality.The accountancy standard has decisive influence to the accounting information quality to the finance accountancy's target fixed position, the quality characteristics of accounting information serves for the accountancy's target, initial quality characteristic's including relativity and credibility, relativity and credibility are close to contact together.The definition of earnings of accounting information should embody the quality characteristic of relativity and the credibility close contact, according to this, this text to earnings of accounting information definition is the difference degree of the true earnings and the useful of estimateing future earnings. Impact factor of earnings of accounting information is divided into inside driving factor, outside norm factor and outside driving factor, Earnings persistence is the exaltation earnings which livings inside business enterprise the factor of the quality, is the existence of the business enterprise oneself, conduct, development of demand is the inside request that the listed company can keep on a development. 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.Make reference to a domestic and international related research, the writer thinks: earnings persistence 's carrying on generous character's shoulding take profits form as core, but analyze method should take profits structure analysis as core.This text with the limit of the public financial report of the listed company, according to new profits form structure, designing earnings persistence evaluation index sign:The composing index sign and profits of the profits growth constitute dynamic state index sign, the composing index sign of the profits growth is the main index sign of earnings persistence evaluation, profits constitute dynamic state index sign for lend support to index sign.The substantial evidence analyzes part this text with the listed company of the coal profession 2007 middle compare profits form data for example's application to that index sign carried on analysis, and then selecting by examinations generally accepted earnings quality an evaluation index sign to carry on a verification towards analyzing a result.Substantial evidence the analysis expresses t earnings persistence angle to carry on from the earnings growth as a result analysis to is the analytical important contents of the earnings quality, having the function that can't act for.