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近些年来,我国上市公司利用非经常性损益在经营业绩不好的年份粉饰利润的事件时有发生,危害了投资者的利益乃至整个证券市场的健康发展。因此,本文通过查阅上海证券交易所的XBRL文档收集相关研究数据,从ST族公司盈利能力总体情况、非经常性损益项目发生频率、非经常性损益贡献率分布情况三个方面研究了非经常性损益对ST族公司净利润影响,以期能为我国ST族公司非经常性损益的监管提供一定的参考依据。
In recent years, China’s listed companies use non-recurring gains and losses in the operating performance is not good in the past, the case of whitewash profits, endangering the interests of investors and the healthy development of the securities market as a whole. Therefore, by referring to the relevant research data collected by Shanghai Stock Exchange for XBRL documents, this paper studies the general situation of ST group’s profitability, the frequency of non-recurring gains and losses and the distribution of non-recurring gains and losses in three aspects: non-recurring Profit and loss on the impact of ST group net profit, with a view to China ST family of non-recurring gains and losses regulation provide some reference.