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

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

针对上市公司所披露的非经常性损益 ,文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

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.