| 从非经常性损益看上市公司的盈余管理--对上市公司信息披露中的非经常性损益的实证分析 |
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| 引用本文： | 徐晓伟,李林杰,安月平.从非经常性损益看上市公司的盈余管理--对上市公司信息披露中的非经常性损益的实证分析[J].华中科技大学学报(社会科学版),2003,17(1):68-71. |
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| 作者姓名： | 徐晓伟 李林杰 安月平 |
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| 作者单位： | 河北大学,经济学院,河北,保定,071002 |
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| 摘 要： | 针对上市公司所披露的非经常性损益，章运用统计分析方法，从上市公司盈利质量的总体特征、非经常性损益与配股线、委托理财与上市公司的盈余管理3个方面进行了实证分析。
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| 关 键 词： | 信息披露 非经常性损益 盈余管理 盈利质量 实证分析 |
| 文章编号： | 1671-7023(2003)01-0068-04 |
| 修稿时间： | 2002年7月4日 |
A Research of Surplus Management Among Listed Companies through Nonrecurring Gains and Losses--An Empirical Analysis on the Item of Nonrecurring Gains and Losses Disclosed by Listed Companies |
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| XU Xiao wei,LI Lin jie,AN Yue ping.A Research of Surplus Management Among Listed Companies through Nonrecurring Gains and Losses--An Empirical Analysis on the Item of Nonrecurring Gains and Losses Disclosed by Listed Companies[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2003,17(1):68-71. |
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| Authors: | XU Xiao wei LI Lin jie AN Yue ping |
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| Abstract: | To make a better understanding of nonrecurring gains and losses disclosed by listed companies,the article puts a positive analysis from three aspects: the population character of surplus quality,the relationship between nonrecurring gains and losses and reoffering items,principal financing and surplus management by means of statistical methods. |
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| Keywords: | information disclosures nonrecurring gains and losses surplus management profit quality positive analysis |
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