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《Journal of North China University of Technology》 2003-02
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Influence of Putting Aside "Eight Reserve Items" on Performance of Listed Companies

Gao Jinping (Col. of Econ. & Manag., North China Univ. of Tech. ,100041 Beijing, China)  
Putting aside "8 Reserve Items" will cause influences of different degrees on the performance of the years before, the current year, and the years after the change of accounting polices of listed companies ,This article discusses the above influences in detail, analyses the feasibility of this means to control the profit and proposes corresponding reacting measures.
【CateGory Index】: F275
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