Research Of The Correlation Between Non-recurring Items And Quality Of The Listed Corporate Financial Report

This essay uses the methods of normative research and empirical research, doing Empirical Analysis on 146 A-share listed companies of Shenzhen and Shanghai Stock Exchange from 2004 and 2007 as the main research samples, which meet the requirements, based on theoretical studies of Correlation between non-recurring items and quality of financial reporting. Studies have shown that there is a significant linear relationship between non-recurring items and quality of financial reporting, especially the companies whose main business have crisis. This article assumes and to provides evidence to prove that the non-recurring items and quality of financial reporting are negatively correlated, while quality of financial reporting is significantly correlated with the growth and size of companies, finally make recommendations on improving quality of financial reporting.