经常性损益

实证结果显示，综合全面收益、净利润、经常性损益、经营活动收益与现金股利的相关性依次增强。

The empirical results showe that the correlation between comprehensive income , net profit , recurrent profit and loss , operating activities earnings and cash dividends increase successively .

文中首先介绍FASB和IASB以及ASB在非经常性损益方面的研究，包括非经常性损益的定义、内涵和相关界定标准。

The paper first introduces the FASB and the IASB and the ASB in non-recurring gains of research , including the definition of non-recurring gains and losses , meaning and definition of the relevant standards .

2003年IASB在修订的准则中取消了非常项目在表内和附注中的披露，这是对以往非经常性损益披露的一次重大改变。

In 2003 , in the new revised guidelines , IASB eliminated the " extraordinary items " in the table and the disclosure of the notes , which is non-recurring gains and losses of previous disclosure of a major change .

非经常性损益的列报：理论、准则与分析

Analysis on Theory and Standards of Extraordinary Gains and Losses Presentation

本文对非经常性损益相关文献进行了梳理和述评。

The non-recurring gains and losses has combed the literature and commentary .

对非经常性损益信息披露的思考

Thoughts on the Information Disclosure of Irregular Profits and Losses

对于非经常性损益界定和披露的一些思考

Thought on the Identification and Disclosure of the Non-recurring Profit and Loss

上市公司非经常性损益的信息噪音研究

A Study on Nonrecurring Gins and Losses Information Noise of listed companies

何为非经常性损益？它包括哪些项目？

What is non-recurring profits and losses ? What items does it include ?

非经常性损益是我国上市公司操纵利润的一个重要手段。

Extraordinary earnings tend to be used to manipulate profits by listed companies .

2008年深市主板公司资产减值及非经常性损益分析

Asset Impairment and Non-recurring Gains and Losses of Shenzhen Main Board Market 2008

非经常性损益信息披露对会计盈余信息会产生重大影响。

The disclosure of nonrecurring items will have great influence on the surplus .

非经常性损益、盈余操纵与股票市场定价

Nonrecurring Earnings , Earnings Manipulation and Market Pricing

最后，针对研究结论，对非经常性损益信息的披露提出改进意见。

At last , suggestions for the disclosure of infrequent earnings are put forward .

至今，中国非经常性损益信息披露质量如何仍然是值得关注的问题。

So far , the quality of infrequent earnings ' disclosure is still of concern .

非经常性损益对上市公司财务业绩影响研究&基于沪市上市公司2007年年报分析

Analysis of the Impact of Non-recurring Gains and Losses on the Financial Performance of Listed Companies

上市公司非经常性损益与股价相关性的实验研究

An Experimental Research of the Relationship between Extraordinary Items and Stock Price of Chinese Listed Corporations

公允价值计量产生的非经常性损益反映了经理人应对市场不确定性的能力。

Non-recurring profit and loss resulting from fair value measurement shows the ability of managers'facing market uncertainty .

企业为达到上述资格，普遍存在利用非经常性损益操纵会计盈余的现象。

To achieve the above qualifications , Enterprises generally use the nonrecurring items to manipulate regular accountancy surplus .

本文实证检验发现：（1）非经常性损益具有暂时性收益的特征。

It obtains the following main findings : ( 1 ) IE possesses the nature of transitory earnings .

非经常性损益对沪市上市公司财务业绩影响研究

Analysis of the Impact of Extraordinary Gains and Losses on the 2003 Financial Results of Shanghai Listed Companies

这在益中是非常不利的。第三章通过实证研究探讨扣除非经常性损益后的每股收益指标的信息含量。

Through empirical study , it explored the information content of EPS which excluding the extraordinary gains or losses .

而非经常性损益为企业带来利润的可持续性远远低于企业日常主营业务的收入。

The profit sustainability of non-recurring gains and losses is far below the daily main business income for the enterprise .

近年来，非经常性损益已成为上市公司操纵利润的利器。

In recent years , non-recurring profit and loss has become a sharp tool for listed companies to manipulate profits .

案例分析详细说明了上市公司利用非经常性损益操纵利润的主要手段；

The case is analysis details the major approaches of earnings management in the listed companies that use non-constancy break-over item .

上市公司非经常性损益探析非上市股份公司股权转让问题研究

The Research on Infrequent Lost and Profit of Listed Corporations To Confer the Negotiation of the Shares of the Non-listed Company

会计盈余的信息含量：每股收益与扣除非经常性损益后每股收益指标之比较

Information Content of Accounting Earnings : Comparison between Earnings Per Share and Earnings Per Share after Deduction of Non-routine Profit / loss

导论部分简要阐述了本文研究非经常性损益盈余管理的背景及意义、研究思路及框架及研究方法。

Chapter one briefly describes the background , significance , the framework of research mentality , and study methods of this paper .

本章首先提出假设，并进行了民营上市公司控制权特征对非经常性损益影响的理论分析。

This chapter proposed suppose first , and do theoretical analysis of influence from feature of private listed company to extraordinary items .

然后根据国内外学者对非经常性损益研究现状的综述，分析了非经常性损益被广泛应用于盈余管理的原因及其常用方式。

Then analyses the reason why extraordinary items are widely used in earnings management according to the review of literature home and abroad .