What the thesis works on is to find out how the special regulations background of listed firms affects earnings conservatism.
本文探讨的主要内容,正是上市公司监管环境的演进如何对会计盈余稳健性产生影响。
参考来源 - 会计盈余的稳健性：1995·2,447,543篇论文数据，部分数据来源于NoteExpress
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
实证结果表明，大股东对上市公司的控制权越强，公司会计盈余的稳健性就越差。
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。
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