The effect of non-recurring items on analysts' earnings forecasts

This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gai...
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Autor*in:	Li, Nan - 1980- [verfasserIn] Su, Hongtong [verfasserIn] Dong, Wanqing [verfasserIn] Zhu, Kai [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	March 2018

Übergeordnetes Werk:	Enthalten in: China journal of accounting research - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008, 11(2018), 1 vom: März, Seite 21-31
Übergeordnetes Werk:	volume:11 ; year:2018 ; number:1 ; month:03 ; pages:21-31

Links:	Volltext Volltext Volltext Terms of use

DOI / URN:	10.1016/j.cjar.2017.10.001

Katalog-ID:	1022346016

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520			\|a This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure.
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publishDate	2018
allfields	10.1016/j.cjar.2017.10.001 doi 10419/187683 hdl (DE-627)1022346016 (DE-599)GBV1022346016 DE-627 ger DE-627 rda eng Li, Nan 1980- verfasserin (DE-588)143941224 (DE-627)655740147 (DE-576)339800879 aut The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu March 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure. Su, Hongtong verfasserin (DE-588)1160413649 (DE-627)1023564858 (DE-576)50588464X aut Dong, Wanqing verfasserin (DE-588)1160413908 (DE-627)1023565498 (DE-576)505884879 aut Zhu, Kai verfasserin (DE-588)1159732957 (DE-627)1022412914 (DE-576)505267764 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 11(2018), 1 vom: März, Seite 21-31 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:11 year:2018 number:1 month:03 pages:21-31 http://hdl.handle.net/10419/187683 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.cjar.2017.10.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S175530911730028X/pdfft?md5=0d9c8c33f465e8f932ee4a581cc27148&pid=1-s2.0-S175530911730028X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 11 2018 1 3 21-31 26 01 0206 1770239170 x1k 17-05-18 26 00 DE-206 56 Non-recurring items 26 00 DE-206 56 Earnings forecasts 26 00 DE-206 56 Revisions
spelling	10.1016/j.cjar.2017.10.001 doi 10419/187683 hdl (DE-627)1022346016 (DE-599)GBV1022346016 DE-627 ger DE-627 rda eng Li, Nan 1980- verfasserin (DE-588)143941224 (DE-627)655740147 (DE-576)339800879 aut The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu March 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure. Su, Hongtong verfasserin (DE-588)1160413649 (DE-627)1023564858 (DE-576)50588464X aut Dong, Wanqing verfasserin (DE-588)1160413908 (DE-627)1023565498 (DE-576)505884879 aut Zhu, Kai verfasserin (DE-588)1159732957 (DE-627)1022412914 (DE-576)505267764 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 11(2018), 1 vom: März, Seite 21-31 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:11 year:2018 number:1 month:03 pages:21-31 http://hdl.handle.net/10419/187683 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.cjar.2017.10.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S175530911730028X/pdfft?md5=0d9c8c33f465e8f932ee4a581cc27148&pid=1-s2.0-S175530911730028X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 11 2018 1 3 21-31 26 01 0206 1770239170 x1k 17-05-18 26 00 DE-206 56 Non-recurring items 26 00 DE-206 56 Earnings forecasts 26 00 DE-206 56 Revisions
allfields_unstemmed	10.1016/j.cjar.2017.10.001 doi 10419/187683 hdl (DE-627)1022346016 (DE-599)GBV1022346016 DE-627 ger DE-627 rda eng Li, Nan 1980- verfasserin (DE-588)143941224 (DE-627)655740147 (DE-576)339800879 aut The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu March 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure. Su, Hongtong verfasserin (DE-588)1160413649 (DE-627)1023564858 (DE-576)50588464X aut Dong, Wanqing verfasserin (DE-588)1160413908 (DE-627)1023565498 (DE-576)505884879 aut Zhu, Kai verfasserin (DE-588)1159732957 (DE-627)1022412914 (DE-576)505267764 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 11(2018), 1 vom: März, Seite 21-31 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:11 year:2018 number:1 month:03 pages:21-31 http://hdl.handle.net/10419/187683 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.cjar.2017.10.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S175530911730028X/pdfft?md5=0d9c8c33f465e8f932ee4a581cc27148&pid=1-s2.0-S175530911730028X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 11 2018 1 3 21-31 26 01 0206 1770239170 x1k 17-05-18 26 00 DE-206 56 Non-recurring items 26 00 DE-206 56 Earnings forecasts 26 00 DE-206 56 Revisions
allfieldsGer	10.1016/j.cjar.2017.10.001 doi 10419/187683 hdl (DE-627)1022346016 (DE-599)GBV1022346016 DE-627 ger DE-627 rda eng Li, Nan 1980- verfasserin (DE-588)143941224 (DE-627)655740147 (DE-576)339800879 aut The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu March 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure. Su, Hongtong verfasserin (DE-588)1160413649 (DE-627)1023564858 (DE-576)50588464X aut Dong, Wanqing verfasserin (DE-588)1160413908 (DE-627)1023565498 (DE-576)505884879 aut Zhu, Kai verfasserin (DE-588)1159732957 (DE-627)1022412914 (DE-576)505267764 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 11(2018), 1 vom: März, Seite 21-31 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:11 year:2018 number:1 month:03 pages:21-31 http://hdl.handle.net/10419/187683 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.cjar.2017.10.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S175530911730028X/pdfft?md5=0d9c8c33f465e8f932ee4a581cc27148&pid=1-s2.0-S175530911730028X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 11 2018 1 3 21-31 26 01 0206 1770239170 x1k 17-05-18 26 00 DE-206 56 Non-recurring items 26 00 DE-206 56 Earnings forecasts 26 00 DE-206 56 Revisions
allfieldsSound	10.1016/j.cjar.2017.10.001 doi 10419/187683 hdl (DE-627)1022346016 (DE-599)GBV1022346016 DE-627 ger DE-627 rda eng Li, Nan 1980- verfasserin (DE-588)143941224 (DE-627)655740147 (DE-576)339800879 aut The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu March 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure. Su, Hongtong verfasserin (DE-588)1160413649 (DE-627)1023564858 (DE-576)50588464X aut Dong, Wanqing verfasserin (DE-588)1160413908 (DE-627)1023565498 (DE-576)505884879 aut Zhu, Kai verfasserin (DE-588)1159732957 (DE-627)1022412914 (DE-576)505267764 aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 11(2018), 1 vom: März, Seite 21-31 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:11 year:2018 number:1 month:03 pages:21-31 http://hdl.handle.net/10419/187683 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.cjar.2017.10.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S175530911730028X/pdfft?md5=0d9c8c33f465e8f932ee4a581cc27148&pid=1-s2.0-S175530911730028X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 11 2018 1 3 21-31 26 01 0206 1770239170 x1k 17-05-18 26 00 DE-206 56 Non-recurring items 26 00 DE-206 56 Earnings forecasts 26 00 DE-206 56 Revisions
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source	Enthalten in China journal of accounting research 11(2018), 1 vom: März, Seite 21-31 volume:11 year:2018 number:1 month:03 pages:21-31
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authorswithroles_txt_mv	Li, Nan @@aut@@ Su, Hongtong @@aut@@ Dong, Wanqing @@aut@@ Zhu, Kai @@aut@@
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spellingShingle	Li, Nan 1980- 26 Non-recurring items 26 Earnings forecasts 26 Revisions The effect of non-recurring items on analysts' earnings forecasts
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topic_title	26 00 DE-206 56 Non-recurring items 26 00 DE-206 56 Earnings forecasts 26 00 DE-206 56 Revisions The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu
topic	26 Non-recurring items 26 Earnings forecasts 26 Revisions
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title	The effect of non-recurring items on analysts' earnings forecasts
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title_full	The effect of non-recurring items on analysts' earnings forecasts Nan Li, Hongtong Su, Wanqing Dong, Kai Zhu
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title_sort	effect of non-recurring items on analysts' earnings forecasts
title_auth	The effect of non-recurring items on analysts' earnings forecasts
abstract	This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure.
abstractGer	This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure.
abstract_unstemmed	This article discusses the effects of non-recurring profits and losses on statement users' decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure.
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title_short	The effect of non-recurring items on analysts' earnings forecasts
url	http://hdl.handle.net/10419/187683 https://doi.org/10.1016/j.cjar.2017.10.001 https://www.sciencedirect.com/science/article/pii/S175530911730028X/pdfft?md5=0d9c8c33f465e8f932ee4a581cc27148&pid=1-s2.0-S175530911730028X-main.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/
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GND_str_mv	Nan Li Nan, Li Li, Nan Hongtong, Su Su Hongtong Su, Hongtong Dong Wanqing Wanqing, Dong Dong, Wanqing Kai, Zhu Zhu Kai Zhu, K. Zhu, Kai
GND_txt_mv	Nan Li Nan, Li Li, Nan Hongtong, Su Su Hongtong Su, Hongtong Dong Wanqing Wanqing, Dong Dong, Wanqing Kai, Zhu Zhu Kai Zhu, K. Zhu, Kai
GND_txtF_mv	Nan Li Nan, Li Li, Nan Hongtong, Su Su Hongtong Su, Hongtong Dong Wanqing Wanqing, Dong Dong, Wanqing Kai, Zhu Zhu Kai Zhu, K. Zhu, Kai
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doi_str	10.1016/j.cjar.2017.10.001
up_date	2024-07-05T01:16:20.390Z
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The effect of non-recurring items on analysts' earnings forecasts

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