实证结果表明，作为对盈余反应系数的影响因素，主营业务比率和投资现金比率的盈余反应系数都有显著性，现金利润比率不具有显著性。
Empirical results show that as the factors of the earnings response coefficient , major operation income ratio ( MOIR ) and investment cash ratio ( ICR ) are significant , cash income ratio ( CIR ) is not significant .
主营业务比率