【摘要】 本文选择CSSCI期刊中经济管理类2007-2013年主题词为"财务报告质量"、"会计盈余质量"、"会计信息质量"、"信息披露质量"、"财务报告透明度"的实证或经验类论文为样本,归纳上述相似术语在样本中的变量含义以及衡量指标或模型,发现这些相似术语在各研究中存在内涵定义模糊、衡量方法混用的问题。因此,应清晰界定这些相似术语的内涵和关系,为进一步开展公司层面会计行为的实证分析奠定概念基础。更多还原

【Abstract】 The articles published in CSSCI periodicals from 2007 to 2013 titled by "Financial Reporting Quality","Earnings Quality","Accounting Information Quality","Information Disclosure Quality","Transparency"are selected as research samples. By analyzing the definitions and assessment index of the above terms,the problems are founded that these terms are vaguely defined and the assessment models of these terms are misused. Therefore,defining the terms and clarifying the relationship among them are essential to the further empirical research on the correlation between the above terms and the corporate accounting behavior.更多还原