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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on Earnings Quality Evaluation of Small and Medium-sized Internet Listed Companies based on Factor Analysis

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DOI: 10.25236/icssae.2019.042


Wei Di and Ling Pan

Corresponding Author

Wei Di


With the rapid development of the information age, the earnings quality of each company has become the focus of attention of investors.This paper takes empirical research as the sample, selects independent variables and relevant indicators according to existing research.It analyzes and evaluates the results of empirical research, conducts detailed analysis and comparison, and puts forward relevant countermeasures and future prospects for earnings quality of small and medium-sized Internet listed companies based on the empirical results.


Internet; Factor analysis; The quality of the surplus