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。

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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。

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And a forthcoming ACCA study of IFRS adoption in China finds that companies with the greatest demand for external capital experienced the most increase in the value relevance of their reported earnings.

FORBES: U.S. Exceptionalism and Accounting Standards: Investors' Viewpoint