非经常性损益盈余管理的分析——以st宝龙公司为例word论文.docxVIP

comments made by non-recurring gains and losses and the impact on the way . In the case part, we selected the ST Baolong companies use non-recurring gains and losses has the typical characteristics of a before and after comparison of earnings management and financial indicators , to evaluate the impact of its . The results show that , ST companies haveincentives to manage earnings in the face delisting crisis , but this is only an expedient policy of earnings management and can not not have a sustained positive impact on the companys operating condition , can not fundamentally solve the ST companies face financial dilemma. Finally, according to study results presented specific measures for ST companies use non-recurring earnings management .KEYWORDS: non-recurring items, earnings management, delisting risk warning, financial analysis5目 录第一章绪论........................................................9第一节 选题的背景及意义 .........................................9一、背景.....................................................9二、意义....................................................10第二节 文献综述 ................................................11一、国外相关文献综述........................................11二、国内相关研究综述........................................12三、国内外文献综述评价......................................15第三节 研究思路、方法及创新点 ..................................15一、研究思路及框架 .............................................15二、研究方法................................................16第四节 本文创新点和不足 ........................................16一、本文创新点..............................................16二、不足之处................................................17第二章相关基础理论与理论基础.....................................17第一节 非经常性损益相关基础理论 ................................17一、非经常性损益概念界定及比较..............................17二、 非经常性损益内容界定及比较.............................18第二节 盈余管理相关基础理论 ....................................21一、盈余管理的界定及比较....................................21二、盈余管理一般动因分析....................................22第三节 理论基础 .............