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非经常性损益是影响公司盈余水平的一个非常重要的因素,本文选取2010年沪市82家ST、*ST和S*ST上市公司的财务数据,利用实证研究的方法来分析非经常性损益对盈余管理的影响程度。研究发现,非经常性损益在ST、*ST和S*ST上市公司2010年盈余中占有较大的比重,同时扣除非经常性损益后,归属于公司普通股股东的净利润基本每股收益较之前也有不同程度的差距。基于上述研究结果,本文将有针对性地提出若干提高盈余质量的对策。
Non-recurring gains and losses are a very important factor affecting the company’s earnings. This article selects the financial data of 82 ST, * ST and S * ST listed companies in Shanghai in 2010 and uses the empirical research method to analyze the non-recurring gains and losses Earnings management impact. The study found that non-recurring gains and losses accounted for a large proportion of the 2010 earnings of ST, * ST and S * ST listed companies, and after deducting non-recurring gains and losses, the basic earnings per share attributable to ordinary shareholders of the Company was Before there are different levels of the gap. Based on the above research results, this paper will put forward some countermeasures to improve the earnings quality.