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投资者和社会公众对上市公司信息的获取,主要是通过大众媒体阅读各类临时公告和定期报告。投资者和社会除了获取公司的财务状况,很重要的一项信息就是上市公司的获利水平和长远的获利能力。上市公司在向外披露财务信息的时候,经常性损益调整在会计魔法上应用已被新准则——收入准则规范得无用武之地。本文将从非经常损益的角度来研究上市公司实行新准则后对资本市场信息质量影响的形式和手段。
The access of investors and the general public to the information of listed companies is mainly through the mass media to read various types of interim announcements and periodic reports. Investors and Society In addition to obtaining the financial position of a company, a very important piece of information is the profitability and long-term profitability of a listed company. Listed companies in the outward disclosure of financial information, the recurring gains and losses in accounting magic has been the new guidelines - the norms of income useless. This article will study the form and means of the impact of listed companies on the quality of information in the capital market from the perspective of non-recurring gains and losses.