There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
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。
This paper conducts an empirical research on the value-relevance of fundamental information, especially on the different levels of earnings permanence measured by the earning-to-price ratio.
该文探讨基本信息的价值相关性,尤其是在不同盈余质量下的价值增量相关性。
This ability is more strong, the earnings 'value relevance more strong.
这种能力越强,会计盈余的价值相关性也就越强。
This ability is more strong, the earnings 'value relevance more strong.
这种能力越强,会计盈余的价值相关性也就越强。
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