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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Qiong Zheng
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DOI:10.17265/1537-1514/2017.07.007
Affiliation(s)
Jianghan University, Wuhan, China
ABSTRACT
The listed company information disclosure of non-recurring profit
and loss of specification or not, will directly affect the accounting
information users’ judgment and analysis of the actual operation situation of
listed company, also directly influence the development of securities market in
China. The case “Shenzhen
Xindu Hotel Co., ltd. to prosecute cases Daxin and Tianjian Certified
Public Accountants” encourages people to pay attention to the
listed company information disclosure of non-recurring profit and loss problem. At present, our country’s related laws and
regulations of information disclosure of non-recurring gains and losses are not
perfect, the listed company to disclose the information is not capable optional,
the gender is strong, the regulation does not reach the designated position,
etc. To avoid the risk of delisting of listed companies, reduce the investment
decision-making errors, our country must establish and improve the laws and
regulations system of the information disclosure of non-recurring gains and
losses, regulate the behavior of the listed company’s information disclosure of
non-recurring profit and loss, and strengthen supervision and management. Only in this way can the listed company be urged to objectively and fair reflect the
business performance and profitability, promote the sustainable and healthy
development of the securities market in our country.
KEYWORDS
the listed company, non-recurring profit and loss information disclosure, surplus capacity, the securities market
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