Earnings Management Analysis Of Non-recurring Gains And Losses

Since the 1980s,the rise of earnings management in the United States,which serves as an important area of empirical study of accounting and the accounting profession widely scholar attention.So far,in Western countries,earnings management has 30 years of history.But because of the pace of economic system and development of capital markets and other factors,earnings management in our study of history is quite short,still in the emerging stage,problems and can be the perfect place as well.With the ever-changing series of accounting regulations,earnings management is also increasingly being closely watched by makers of investors,creditors,the national regulatory authorities,accounting standards.It can reflect the merits of profitability,operating capabilities and the company's economic and some composite index to a certain extent.Therefore,business managers rely on earnings management information can make the most appropriate decisions for the development of enterprises,such information plays an irreplaceable role in the enterprise development.Therefore,to study it can be understood from a deeper formation mechanism of earnings management,and to trace the origin,thus propose specific solutions and ways to achieve the purpose of tackling the problem."Non-recurring gains and losses" concept first appeared in 1999,was presented by the Commission in the disclosure or loss project.According to the Commission's request,the listed company's annual report,in addition to current year net profit to be displayed,the need to disclose the details of corporate non-recurring items and net profit after deducting non-recurring gains and losses after the project.This provision reflects the Commission aware of the impact of non-recurring gains and losses for accounting information,in order to guarantee true and reliable accounting information,it uses a new index to produce binding.First,the introduction of the concept of non-recurring gains and losses can be suppressed by the profits of listed companies adjusted non-recurring gains and losses,cosmetic results,the way to enhance the performance of the company was transferred to the main business and enhance the comprehensive competitiveness of enterprises.Second,you can regulate the operation of listed companies,the company's various accounting information authenticity,reliability,provide effective protection.Earnings management is also an important reference for the development of the securities regulatory authorities metrics related policies,its importance from the initial public offering,issuance of new shares as well as the relevant provisions of the revocation of special treatment to be fully reflected,so widespread attention from various stakeholders.Under the new corporate accounting standards,due to the different degree of importance of the informationitems reaction proceeds,resulting in more complex project proceeds,resulting in a different category.And according to persistent differences in earnings can be divided into recurring gains and losses and non-recurring gains and losses.The former division has received the full attention of the academic community,the emergence of a lot of valuable research results.The latter point of view did not cause extensive and in-depth research.Based on the related research scholars from home and abroad on the basis of select manufacturing non-recurring items of information as the starting point,the theoretical study the status and role of non-recurring gains and losses in surplus and non-recurring gains and losses are reported with international norms domestic Perspective;Ltd.Aidi Xi specific case for support,research how companies use non-recurring earnings management,found the problems,proposed to deal with the problem and explain the idea.Industrial development is a prerequisite for the development of other industries,the manufacturing industry is the dominant force in a country,to play a major role in the national economy.This study focused on that first comparison of the various sectors of earnings management problems and select cases company specific analysis.Examine the means employed Earnings management and put forward some countermeasures and suggestions for earnings management.