CAJ | 학술논문

盈余持续性是会计盈余信息的重要特征，也是衡量盈余质量高低的关键指标。因而盈余持续性研究成为几十年来资本市场研究的一个热点问题。国外学者从多角度对盈余持续性进行了大量研究，成果颇丰。国内学者对盈余持续性的研究起步较晚，具有一定贡献，但尚待深入。本文对国外有关盈余持续性问题的研究文献分别从盈余持续性的影响因素、盈余持续性的经济后果、盈余持续性的度量方式等三个方面进行梳理。以国外盈余持续性研究为借鉴，在此基础上进行分析和总结，得出我国可加强恰当地度量盈余持续性和探索盈余持续性的影响因素等方面的研究启示。
영여지속성시회계영여신식적중요특정，야시형량영여질량고저적관건지표。인이영여지속성연구성위궤십년래자본시장연구적일개열점문제。국외학자종다각도대영여지속성진행료대량연구，성과파봉。국내학자대영여지속성적연구기보교만，구유일정공헌，단상대심입。본문대국외유관영여지속성문제적연구문헌분별종영여지속성적영향인소、영여지속성적경제후과、영여지속성적도량방식등삼개방면진행소리。이국외영여지속성연구위차감，재차기출상진행분석화총결，득출아국가가강흡당지도량영여지속성화탐색영여지속성적영향인소등방면적연구계시。
The earnings persistence is an important feature of accounting earnings information, and is also a key index for measuring the earnings quality. Hence, the research on earnings persistence has been a hot issue in the research field of capital market in past dozens of years. Foreign researchers conduct many researches in different viewpoints. There are many achievements. Domestic research on earnings persistence begins lately, has some contribution and needs further development. This paper reviews foreign and domestic researches related to earnings persistence from three aspects： the influence determinants for earnings persistence, the economic consequence of earnings persistence, and the measurement methods of earnings persistence. Taking reference of foreign research on earnings persistence, this paper analyzes and summarizes relevant research. Domestic research can focus on the measurement of earnings persistence and the determi nants of earnings persistence.