我国非经常性损益信息披露管制效果研究

摘要

This paper analyses the differences of 3 regulations on special items by China Securities Regulatory Commission. Our hypothesis is that the special iterns under 1999, 2001 and 2004 regulation should increase each time. We use 7 consecutive year data from 1999 to 2005. Through figure analysis and t test, we find empirical evidences to support our hypothesis, which means that the regulations on special items by China Securities Regulatory Commission are performed as expected.%本文通过中国证券监督管理委员会的三次非经常性损益的管制规范对比分析得出研究假说:应用1999年、2001年和2004年的非经常性损益管制所披露的非经常性损益逐次增多.同时,采用每股非经常性损益与每股收益的绝对值比率这一指标和378家上市公司1999年至2005年连续7年的样本数据进行研究.通过进行图表分析、配对t检验和稳定性检验,我们找到经验证据支持我们的研究假说,进而支持了中国证券监督管理委员会的三次非经常性损益的管制规范取得了期望的效果.