Research On The Factors Affecting The Quality Of The Listing Corporation In China

After the reform and opening up,China’s capital market has been developing rapidly,increasing the number of listed companies at the same time,listed companies’ financial fraud scandals have also occurred,the purpose is to obtain credit,business credit,tax evasion or for other purposes and so on.Such behavior makes a lot of investors have suffered economic losses,undermine investor confidence and investment,disrupted the normal economic order.Therefore,when the investment decision analysis,focus on listed companies’ financial reports are no longer merely the number of earnings on the surface and began to evaluate earnings quality as the company’s financial situation,an important measure of excellent standards of listed companies.Therefore,research and analysis of earnings quality factors has practical and theoretical significance.This paper describes the basis of the theoretical basis of the quality of earnings and earnings-related quality of qualitative analysis,the use of empirical research and normative research combines qualitative and quantitative research methods research combining features from the perspective of earnings quality factors affecting the quality of listed companies earnings analysis of listed company earnings sustainability,growth,cash guarantee,profitability four core quality attribute for quantitative analysis,using principal component analysis,combined with China’s listed company’s financial data-in the information technology industry as an example Empirical Analysis and application Examples,put forward a series of listed companies to improve the quality of earnings countermeasures.