Western scholars have explored methods to quantify accounting information quality, and made many empirical studies on its determinants and the economic consequences on capital assets pricing or cost of capital.

• 西方学者探索了一些会计信息质量的量化衡量方法,并在此基础上对会计信息质量的决定因素、计信息质量影响资本资产回报或资本成本以及其它经济后果等内容进行了实证研究。