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本文研究了沪市A股1999～2002年年报中关于非经常性损益的披露情况。研究发现:虽然非经常性损益披露制度不断完善,非经常性损益的披露也在一定程度上限制了盈余管理行为,但新的披露制度也诱发上市公司在盈余管理方式上的“创新”。同时还发现,盈利状况、资产规模、资产负债率对企业非经常性损益也产生了一定影响。
This article studies the disclosure of non-recurring profit and loss in the annual report of Shanghai Stock Exchange A from 1999 to 2002. The findings are as follows: Although the non-recurring profit and loss disclosure system continues to improve, the disclosure of non-recurring gains and losses limits the earnings management behavior to a certain extent, but the new disclosure system also induces the “innovation” of the listed companies in earnings management. . Also found that profitability, asset size, debt-to-asset ratio of non-recurring gains and losses have also had a certain impact.