Release Time:2019-03-11  Hits:

Indexed by: Conference Paper

Date of Publication: 2010-08-13

Included Journals: Scopus、EI

Page Number: 279-282

Abstract: This Information asymmetry of capital market can cause accounting information distortion and mislead the performance evaluation of listed companies. We addressed the definition of earnings quality and proposed the evaluation method and key techniques of its four dimensions: authenticity, stability, risk, and Sustainability. With many evaluation techniques and on the basis of FAHP method, we developed a four dimensions model and discussed earnings quality by taking the listed companies of, electric power industry in 2005 as examples. ? 2010 IEEE.