摘要
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.
出处
《华中科技大学学报(社会科学版)》
2003年第1期68-71,共4页
Journal of Huazhong University of Science and Technology(Social Science Edition)
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
information disclosures
nonrecurring gains and losses
surplus management
profit quality
positive analysis.