青云英语翻译

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我们采用两个应用广泛的用于准实验设计,以检查更改后的盈利质量(KTG的改革。 我们的第一个研究的设计是一个“异”方法完全是根据一个大样本的德国公司[“在国家”预电脑]。 我们的第二个设计是一个“不同的差异”[并]方法,测试对盈利质量的变化,德国样本相对于公司集团不受(KTG。 这种方法控制时间趋势的潜在盈利质量在宏观经济冲击和错愕。 因为(KTG改革影响所有公开上市公司在德国,我们面临的挑战是确定一个合适的控制组,以评估其影响的(KTG对盈利质量。 以前的研究之后,[例如:张,2007],我们解决这个问题的经验选择公司居住在几个类似的国家,我们的控制组["之间的"预课后测试]。 我们选择控制国

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