Research on Earnings Quality of Listed Companies Based on the ARMA Model

Accounting earnings has been widely recognized because of its higher information content.But in different years,especially in the different capital market environment,the earnings' quality has been changed,resulting in the small shareholders and the potential investors being not easy to make accurate judgments on the accounting earnings quality of the company or the target company.Therefore,we judge the earnings quality from the relevance and the volatility of accounting earnings with case study methods and Eviews software.The results showed that earnings quality of the listed companies has higher interpretation strength between the before and after the period,and better reflected the relevance and volatility of the earnings data based on the ARMA model.