Li, Nan; Su, Hongtong; Dong, Wanqing; Zhu, Kai - In: China journal of accounting research : CJAR 11 (2018) 1, pp. 21-31
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...
